Infusing Communication Skills into Financial Accounting Curriculum: A perspective from the Digital Era

This study investigates financial accounting students’ attitudes about several aspects related to modern pedagogies focusing on communication skills development. The paper focuses on areas of students’ need to develop communication skills irrespective of cultural diversity and gender inequality, quiz-based learning, requirements, and assessment. The study employed an online survey of students at one of the largest business colleges in the Sultanate of Oman. The study surveyed 96 currently registered students to cover the research objectives and questions. The findings showed that the students enjoyed a high level of awareness of the importance and relevance of communication skills in relation to future employability. Students believed developing communication importance was not limited to careers in financial accounting as it was also extended to other careers requiring a post-secondary degree. Quiz-based learning strategies were found to be relevant in improving communication skills. The results also highlighted adaptability as a main assessment criterion of communication skills. The study provided bases for higher education institutions in the Sultanate of Oman or other countries to empower the generalizability of the findings. Another possible research could replicate the investigation in other fields of study. This paper brings several implications for instructional practice and pedagogies, as well as for policies of instructional training and development. The study is original in its particular context and specific time during the COVID-19 pandemic as attitudes toward online technologies have been shifting paradigms

A simulation method to estimate closing forces in car-sealing rubber elements

The door-closing process can reinforce the impression of a solid, rock-proof, car body or of a rather cheap, flimsy vehicle. As there are no real prototypes during rubber profile bidding-out stages, engineers need to carry out non-linear numerical simulations that involve complex phenomena as well as static and dynamic loads for several profile candidates. This paper presents a structured virtual design tool based on FEM, including constitutive laws and incompressibility constraints allowing to predict more realistically the final closing forces and even to estimate sealing overpressure as an additional guarantee of noise insulation. Comparisons with results of physical tests are performed

Development of ENR-based compounds for green tyre tread applications with improved performance, processing characteristics and sustainability

Silica filler is a renewable and environmentally friendly resource. The precipitated silica is the most commonly used as filler in rubber compounds especially in tyre rubbers compounds. Since the introduction of “Green Tyres” in the early 90’s, the use of silica as a reinforcing filler in a polar variant of natural rubber, epoxidized natural rubber (ENR) has grown. The greatest advantage of using silica over carbon black as a reinforcing filler in a tyre tread compound is that a lower rolling resistance is achieved, while maintaining good wet and dry traction. However, a previous study has shown that high silica loading in ENR without any coupling agent results in lack adhesion to the rubber matrix, which in turn affects the processability and physical properties of the rubber compound. In addition, the wear resistance of a silica filled ENR compound also was not as high as those of conventional Oil Extended Styrene Butadiene rubber (OESBR) and NR/BR compounds used in passenger car and truck tyre treads even with the presence of silane.In this work, with the aim of improving silica filled ENR compound properties, the effect of X50S silane coupling agent concentration, water addition to silica during mixing a silica filled ENR compound and blending butadiene rubber (BR) into a silica filled ENR compound were studied. While, the recovered silica fillers from pyrolysis and geothermal sources, referred to as ‘rSilica’ and ‘geoSilica’ respectively have been used in place of conventional silica in ENR compound in order to determine whether they can be used to improve the sustainability of ‘green’ tyre tread compounds. All silica filled ENR compounds or blends for lab scale mixes were prepared in a Polylab Haake internal mixer and for the extrusion performance evaluation, a medium scale mixer was used to prepare the silica filled ENR compounds. The rheological properties of the compound were measured using a Mooney viscometer and Oscillating Disc Rheometer. The physical properties such as hardness, tensile strength, heat build-up and DIN and Akron abrasion resistance were also measured. The results showed that the ENR/silica compound properties such as tensile strength and hardness were as good as those of the conventional NR/BR compounds used in tyre tread. However, the most important finding was that the heat build–up property and Mooney viscosity decreased significantly with addition of X50S silane coupling agent and water. While the DIN abrasion resistance index increased significantly with BR content, exceeding that of the conventional compound at BR:ENR ratios of greater than 20:80. The rSilica which is recovered silica from pyrolysis of tyres did show reasonably good physical properties such as tensile strength, hardness and abrasion resistance as well as good processing characteristics compared to the commercial grade silica (Zeosil) may have potential to replace Zeosil silica in tyre compounds.</div

Improved inverse design method for thin-wall hollow profiled polymer extrusion die based on FEM-CFD simulations

Extrusion process has excellent capability in continuous manufactures with high production volume, low cost, and steady quality for very complex cross-sectional products. However, manufacturing a proper extrusion die is challenging, but essential for qualified products, which needs to consider many influence factors in the die design. This paper shows an improved inverse design method for thin-wall hollow profiled polymer extrusion die by using computational fluid dynamics simulation. Also, the design criteria of the inverse design method for extrusion die are proposed and discussed. The simulation results show that the thickness of the die lip gap can be enlarged with the decreasing of the inlet flow rate. Additionally, it shows that the geometry profile of the die lip gap can be widened with the increasing of the length of the free jet. The analytical results have been verified by experiments and show a good agreement. It is concluded that the improved inverse design method with FEM-CFD simulations can provide better accuracy and significantly reduce the manufacturing difficulty of micro and thin-walled extrusion die

Circular economy through plastic recycling process into 3D printed products: A frugal solution for schools

Frugal Innovation Plastic has a great number of benefits that have made itan essential material in our life,being one of the most used and produced materials around the world,over the past decades. In addition, its manufacturing is even going to increasein the next years. Consequentially, the fact of such a huge production is connected toanenormous waste generation. For this reason, it is important to takecare of the environment through a green concept, circularity and recycling besides alerting the population in order to become awareof this problemand to change bad habits. Circular Economy has emerged as one of the main conceptsthat can bringsolutions on this matterenabling the reduction of the environmental damage. Therefore, 3D printing has emerged as one of the most scalable technologies to implement the concept of circular economy. On the other hand, a successful solution must be affordable in order to encourage to develop these new practices. Within this context, it has emerged Frugal Innovation which intends to provide good results facing financial or operative restraints. The goal of this Master dissertationis based on circular economy concept through plastic recycling(PET bottles)into 3D printed productsin a scholar demonstration. Methodologies are employed with frugal concept as reference, trying to offer an inexpensive solution. Most of the difficulties come from extrusion and filament quality while some of the main results obtained are: avoid glue, take into account the appropriate parameters of the extruder or add a cooling syste

Generative design for agile robot based additive manufacturing for sustainable aesthetic furniture products

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University LondonThe Furniture manufacturing industry has been slow to adopt the latest manufacturing technologies, relying heavily upon specialised conventional machinery. This approach not only requires high levels of specialist knowledge, training and capital investment, but also suffers from significant traditional subtractive manufacturing waste and high logistics costs due to centralised manufacturing, with high levels of furniture product not re-cycled or re-used at the end of its life cycle. This doctoral research aims to address these problems by establishing a suitable digital manufacturing technology framework concept to create step changes in the furniture design to manufacturing pathway. The design stage has the potential to contribute massively to the environmental impact of products. In this research, a Robot Base Additive Manufacturing Concept cell for future furniture manufacturing is reported. Generative design illustrates its potential contribution to waste reduction, increased manufacturing efficiency, optimised product performance and reduced environmental impact constituting a truly lean and progressive future for Furniture Manufacturing Design. Through case studies the research will show the potential for exploiting Single Minute Exchange of Die (SMED) concepts through the rule-based AI generative design post-processing of geometry for robot manufacturing, examination of different methodologies for printing and thus the resultant potential for ‘Mass Customised’ Furniture. Aesthetics, structures and the use of Smart Materials not previously economic to manufacture will be considered to demonstrate the potential to flatten the traditional Bill of Materials (BOM) and reduce logistical issues. The Furniture Industry has developed from an artisan driven craft industry, whose pioneers saw themselves reflected in their crafts and cherished the sense of pride in the originality of their designs, now largely re-configured to an anonymous collective mass output. Digital technologies and smart materials enhancement allow innovative structural fabrication, presenting a plethora of potential for networked artisan craft industries to create extraordinary aesthetics and customisable product designs. Integrating these developments with the computing power of generative design provides the tools for practitioners to create concepts which are well beyond the insight of even the most consummate traditional designers. This framework is becoming an active area of research for application in many different industries. The step changes are empowering artisans to revolutionise the design to manufacture workflow, giving momentum to the concept of conceiving a pre-industrial model of manufacturing with bespoke sustainable design at its heart. The elements of the framework will be described and illustrated using case study models highlighting the potential for creating unique aesthetics for sustainable furniture products. The research presents the methodology to create and compare iterations employing different rule sets through a commercial generative design application and how these outputs can be further customised using parametric strategies in NURBS modellers, with the ultimate goal of creating aesthetic ‘Lean’ and sustainable innovative furniture of the future, thus illustrating how the creative use of digital networks in linking individual practitioners in the making of aesthetic customised products, manufactured local to their markets, could be achieved using this framework. This research shows a robust ‘green revolution’ is evidently necessary to satisfy the needs of an ever-growing population, allowing the world to thrive within the means of this planet. New approaches to the use of technologies can achieve these changes in Furniture Manufacturing and establish a truly enhanced Circular Economy. Governments around the World are encouraging these initiatives and these approaches are identified and rationalised alongside the drivers for change which will have major impacts on this manufacturing sector. This research critically examines the Furniture Design and Manufacturing technologies presented through a TRIZ framework against the desired outcomes. Using this approach together with the physical development of a robotic test cell, combined with case study data significant contributions to knowledge in the focused area of Furniture Manufacturing are identified, detailed and enhance Furniture Design, Manufacturing and Environmental Impact for the future. The focused approach also serves to highlight areas requiring further research

Early phase of the cross car beam concept development

Tese de Mestrado Integrado. Engenharia Mecânica. Faculdade de Engenharia. Universidade do Porto. 201

3D Bioprinting Hydrogel for Tissue Engineering an Ascending Aortic Scaffold

The gold standard in 2016 for thoracic aortic grafts is Dacron®, polyethylene terephthalate, due to the durability over time, the low immune response elicited and the propensity for endothelialization of the graft lumen over time. These synthetic grafts provide reliable materials that show remarkable long term patency. Despite the acceptable performance of Dacron® grafts, it is noted that autographs still outperform other types of vascular grafts when available due to recognition of the host\u27s cells and adaptive mechanical properties of a living graft. 3-D bioprinting patient-specific scaffolds for tissue engineering (TE) brings the benefits of non-degrading synthetic grafts and autologous grafts together by constructing a synthetic scaffold that supports cell infiltration, adhesion, and development in order to promote the cells to build the native extracellular matrix in response to biochemical and physical cues. Using the BioBots 3-D bioprinter, scaffold materials we tested non-Newtonian photosensitive hydrogel that formed a crosslinked matrix under 365 nm UV light with appropriate water content and mechanical properties for cell infiltration and adhesion to the bioprinted scaffold. Viscometry data on the PEGDA-HPMC 15%-2% w/v hydrogel (non-Newtonian behavior) informed CFD simulation of the extrusion system in order to exact the pressure-flow rate relationship for every hydrogel and geometry combination. Surface tension data and mechanical properties were obtained from material testing and provide content to further characterize each hydrogel and resulting crosslinked scaffold. The goal of this work was to create a basis to build a database of hydrogels with corresponding print settings and resulting mechanical properties in order to progress the field of tissue engineered vascular grafts fabricated by nozzle-based rapid prototyping

Proceedings of the 2021 DigitalFUTURES

This open access book is a compilation of selected papers from 2021 DigitalFUTURES—The 3rd International Conference on Computational Design and Robotic Fabrication (CDRF 2021). The work focuses on novel techniques for computational design and robotic fabrication. The contents make valuable contributions to academic researchers, designers, and engineers in the industry. As well, readers encounter new ideas about understanding material intelligence in architecture