Analysis of deformations during the chip removal

During the cutting, because of coactions of the workpiece and the tool, an important, plastic shape transformation happens in a slim layer of the workpiece. This strain depends not only on the machining parameters, but on the material-quality too. Locally differing shape transformation can be detected especially in case of materials that own a big extent of anisotropy of mechanical parameters (e.g.: elastic modulus). In such materials the differences of the orientations of crystallites influence the surface roughness, too. In my study the results of examinations were made on OF-Cu and Al samples by an „in situ” (with videocamera) observation of the chip removal, and by the measuring of 1., the shape transformation of the chipped surface and the removed chips, and 2., change of micro hardness. We wanted to know, what effects each parameters of the anisotropy and cutting have on the workpiece’s plastically deformed layers- size and features

Mechanical Properties Improvement of Low Carbon Steel by Combined Heat Treatments

The improvement of the Mechanical properties of the low Carbon steel and increasing its strength, was the goal of some heat treatment technologies developed in the last twenty years. One of these technologies is the Rapid Heat Treatment (RHT), by which the strength of steel increases with the crystalline grain size decrease obtained from the rapidity of austenitizing, and more strength increase may be obtained, if the action of austenitizing is followed by rapid cooling or quenching, but in this case, ductility will decrease simultaneously by increasing the cooling rate. Another mechanical properties improving heat treatment, is the Intercritical Heat Treatment (IHT), by which the ferrite-pearlite structure of low Carbon steel transforms to Dual-Phase structure of ferrite and martensite resulting increase in strength, while a great deal of its ductility is restored. Authors in this paper report about their experiments carried out on a low Carbon-steel, trying to get the advantages of the two above mentioned technologies, by subjecting the formerly rapid heat treated steel, to intercritical heat treatment,. Applying this treatment on the steel in different temperatures inside the intercritical zone, remarkable results were obtained and reported

Análise das demonstrações contábeis : um estudo de caso da Empresa Tupy S/A

Orientadora : Profa. Dra. Mayla Cristina CostaMonografia (especialização) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Curso de Especialização em Gestão de NegóciosInclui referênciasResumo : A análise da Demonstração Contábil é um importante instrumento para que os contadores possam transmitir aos gestores e sócios das empresas informações capazes de transformar o seu desempenho e propiciar condições para a sua continuidade. Diante disto, este trabalho procurou demonstrar a importância de uma análise, realizada de forma clara e objetiva, possibilitando aos gestores e sócios tomar a melhor decisão, para que sua empresa possa continuar ativa neste mercado cada vez mais competitivo. O objetivo deste trabalho foi elaborar um relatório de analise, levando em consideração, números e informações extraídas de relatórios publicados pela própria empresa. A empresa escolhida foi a Tupy S.A, sendo o período compreendido nos últimos três anos públicos: 2012, 2013 e 2014. O estudo foi classificado de natureza descritiva, enquadrando-se em estudo de caso. Para a realização deste trabalho fez-se pesquisas bibliográficas em livros e artigo científicos de autores de relevância no assunto e também pesquisas de artigos na internet. Após fazer a análise da empresa em questão observou-se que a mesma apesar das dificuldades e incertezas devido ao cenário político em que o pais está passando conseguiu obter índices favoráveis o que não afetou em seu desenvolvimento. Sugerimos a empresa que faça uma análise de viabilidade para que possam além das Análises das Demonstrações Contábeis utilizarem o Balanced Scorecard, um importante instrumento de medida, que possibilitará a mesma colher informações a partir de suas estratégias. Tais informações serão extremamente necessárias para traçar novas medidas para o crescimento e desenvolvimento da empresa

Effect of Fertileader® Vital on green pea maturation

The changes of tenderness of three green pea varieties with different maturity were studied after Fertileader® Vital fertilizertreatment. The fertilizer treatment caused signifi cant differences in the tenderness of treated plants in every year. After the second measuringtime; the treated plants showed better quality than the control ones. The treated varieties kept their tenderness longer due to this foliarfertilizer, the yield have better quality so even better suited to the requirement of canning industry. Use of Fertileader® Vital is of an economicimportance because high economic benefi t can be realized in one hectare after Fertileader® Vital treatment. By using this foliar fertilizer12,840 HUF extra profi ts can be realized by producing green peas of I. quality class instead of yield with II. quality category. This extra profi tcould increase to 447,840 HUF considering that green peas belong still to the II. quality class after fertilizer treatment when the quality ofnon-treated plants are no more suitable for the canning industry

Effect of Fertileader® Vital on green pea maturation

The changes of tenderness of three green pea varieties with different maturity were studied after Fertileader® Vital fertilizer treatment. The fertilizer treatment caused signifi cant differences in the tenderness of treated plants in every year. After the second measuring time; the treated plants showed better quality than the control ones. The treated varieties kept their tenderness longer due to this foliar fertilizer, the yield have better quality so even better suited to the requirement of canning industry. Use of Fertileader® Vital is of an economic importance because high economic benefi t can be realized in one hectare after Fertileader® Vital treatment. By using this foliar fertilizer 12,840 HUF extra profi ts can be realized by producing green peas of I. quality class instead of yield with II. quality category. This extra profit could increase to 447,840 HUF considering that green peas belong still to the II. quality class after fertilizer treatment when the quality of non-treated plants are no more suitable for the canning industry