Shear buckling of specially orthotropic plates with centrally located cutouts

The shear loading of a composite rectangular plate with a centrally located circular cutout was analyzed in order to predict the buckling load of the plate. The first step in this analysis is to calculare the in-plane stress distribution of the plate prior to buckling. This problem can be solved using finite element methods, but a quicker and more cost efficient method is desired. The method chosen to determine the pre-buckling stresses is that of boundary collocation using complex variables. The real valued force functions are written in terms of two complex valued functions, each of which is a function of a different complex variable. The solution of the generalized biharmonic function is a superposition of functions of these two complex variables. For this analysis, the force functions are represented with a Laurent series. The constants in these series are found using boundary collocation. Two force equations for complex variables are satisfied over the plate boundaries to obtain these constants. The stresses in the plate are then known for any particular locations on the plate given the applied shear on the edges of the plate

The stress distribution in pin-loaded orthotropic plates

The performance of mechanically fastened composite joints was studied. Specially, a single-bolt connector was modeled as a pin-loaded, infinite plate. The model that was developed used two dimensional, complex variable, elasticity techniques combined with a boundary collocation procedure to produce solutions for the problem. Through iteration, the boundary conditions were satisfied and the stresses in the plate were calculated. Several graphite epoxy laminates were studied. In addition, parameters such as the pin modulus, coefficient of friction, and pin-plate clearance were varied. Conclusions drawn from this study indicate: (1) the material properties (i.e., laminate configuration) of the plate alter the stress state and, for highly orthotropic materials, the contact stress deviates greatly from the cosinusoidal distribution often assumed; (2) friction plays a major role in the distribution of stresses in the plate; (3) reversing the load direction also greatly effects the stress distribution in the plate; (4) clearance (or interference) fits change the contact angle and thus the location of the peak hoop stress; and (5) a rigid pin appears to be a good assumption for typical material systems

TJJReader - Varustamon turvallisuusjohtamismanuaalin kehittäminen sähköisen kirjan muotoon

Opinnäytetyössä valmistettiin demonstraatioluku Neste Shippingin Turvallisuus-johtamismanuaalista luettavaksi sähköisellä kirjanlukulaitteella. Pyrkimyksenä oli kehittää käyttäjälle helpompi tapa etsiä tietoa ja perehtyä ohjeistoon olemassa olevan, melko raskaan järjestelmän (Amos) rinnalle. Tavoitteena oli parantaa suorittavan henkilöstön pääsyä etsimään tietoa yhtiön laajasta ohjeistosta ja edistää näin turvallisuutta ja hyvää laatua (Quality) kaikessa toiminnassa. Työ toteutettiin tutustumalla yhteen sähköiseen kirjanlukulaitteeseen ja kahteen tekstinkäsittelyohjelmaan. Tekstinkäsittelyohjelmilla luotiin lukulaitteelle sovelias PDF-tiedosto aktiivisella sisällysluettelolla ja linkeillä. Tiedosto tulostettiin tätä varten luodusta automaattisesti päivittyvästä perusdokumentista, joka sisälsi linkit kaikkiin mukaan haluttuihin dokumentteihin sekä tarvittavat graafiset muotoilut. Työn tuloksena syntyi yhden kokonaisen luvun kattava demonstraatio asennettuna esimerkkilaitteelle. Laite itsessään ei kokonsa puolesta soveltunut aiottuun käyttöön, mutta antoi hyvän kuvan järjestelyn mahdollisuuksista. Lisäksi perehdyttiin tehokkaan päivittämisen kannalta välttämättömän perusdokumentin luomiseen. Työ osoitti, että kohtuullisella lisäpanoksella olisi mahdollista edistää varustamon turvallisuusjohtamismanuaalin käytettävyyttä siinä määrin, että asian syvempi pohtiminen varustamossa on varmasti perusteltua.In this thesis, one chapter from the Neste Shipping Safety Management Manual was prepared to be read with an e-book reader. The rationale was to develop a more user-friendly way to find and collect information from the Manual as compared with the currently used, rather slow and complicated system (Amos). The objective was to improve access to this extensive set of regulations for the crew and in this way advance safety and quality in all operations. The work for this thesis was performed by testing one e-book reader and two different word processing programs. A PDF document suitable for the e-book reader was created, including an active table of contents and links. The document was printed from a master document exclusively made for this purpose. The master document included automatically updating links to all desired documents, and the necessary graphical design. As a result, one whole chapter was modified and installed into the e-book reader. The device itself was found not to be ideally suited for the intended use because of its small size. However, it gave a good overall understanding of the possibilities of the tested information processing model. Furthermore, the creation of a master document essential for efficient contents updating was tested. The outcome of this thesis showed that it is possible to improve the usability of the Manual in a cost-effective way to such an extent that it should be justifiable to investigate it further by the shipping company

Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. Mervärdesskatt är inom EU en harmoniserad indirekt skatt, den är regressiv och syftar till att åstadkomma neutralitet både mellan medlemsländerna samt vilken typ av bolagsform som används i rörelsen. Denna skatt är tänkt att bäras av slutkonsumenter eller de som i enlighet med momsdirektivet är att se som slutkonsumenter. Vid gränsöverskridande handel inom EU finns det komplicerade compliance-aspekter att ta hänsyn till. Om inte tillräcklig noggrannhet iakktas kan stora konsekvenser följa, antingen genom granskningar av myndigheterna alternativt att vissa momsinbetalningar kan bli svåra att få tillbaka. Transfer pricing är ett viktigt verktyg både för multinationella företag och för skattemyndigheter, det underlättar distributionen av vinst mellan länder och kan mildra förluster samtidigt som det ökar den skattemässiga transparensen. Tekniken härleds ur OECD:s modellavtal för beskattning och finns numera även i FN:s modellavtal rörande beskattning, reglerna är idag enligt vissa att se som allmängiltiga inom internationell beskattning. Funktionen och reglerna kring Transfer Pricing kan vid första blick se okomplicerade ut men vid närmare granskning och ju mer komplicerad den underliggande transaktionen kan det snabbt bli svåröverskådligt. Transaktioner som sker i intressegemenskap och där priset anses avvika från armlängdsprincipen som styr Transfer Pricing kan komma att omvärderas av Skattemyndigheterna för att på ett bättre sätt skildra i vilka länder inkomsten har uppkommit. Detta nya pris som används bestäms av Skattemyndigheterna och är således en fiktiv prissättning som syftar till att härma verkligheten, att utsätta transaktionen för den fria marknaden. En justering av det pris som använts för Transfer Pricing-ändamål som sker helt på det multinationella företagets eget bevåg bör medföra en motsvarande retroaktiv ändring av den mervärdesskatt som ska erläggas. I min mening bör en sådan justering inte ses som något annat än en del av den betalning som ges för transaktionen som helhet. Om å andra sidan en justering genomförs genom ett myndighetsförfarande som syftar till att distribuera vinsterna hos gruppen så att de speglar vart de uppkommit, bör inte någon justering av mervärdesskatten ske.Value added tax and Transfer Pricing are two of the major areas of international tax law, as the former one uses a subjective price for the calculation of taxation and the latter one uses an objective price the two regimes seemingly lack interaction. There is however a possibility that an adjustment of the price used for Transfer Pricing purposes might have an effect on the VAT due. VAT is a harmonized indirect tax applicable within the European Union, it is regressive in its nature and strives to achieve neutrality between both the Member State and the type of business one chooses to pursue your goals through. The tax is meant to be borne by the end consumer or business entities that for the purpose of VAT is categorized as end consumers. There is extensive compliance issues to regard when conducting cross-border business. If not enough diligence is paid there might be severe consequences through audits by the authorities or you might end up over paying VAT. Transfer pricing is a valuable tool both for the MNEs and the tax authorities, it helps to distribute profits and mitigate losses whilst increasing tax transparency. Stemming from the model tax treaty of the OECD and now also incorporated in the UN model tax treaty the set of rules governing transfer pricing is close to being regarded as a general concept of international tax law. The mechanics of transfer pricing appear to be relatively straight forward but can quickly become more than a little complicated due to the complexity of certain transactions. Transactions that are deemed to deviate from the arm’s length principle stipulated in both the UN and OECD treaties will be readjusted in order to reflect earnings. The prices used will be readjusted for taxation purposes, hence economic fiction will be stipulated by the authorities. This aims to simulate a relationship similar to those between non-related companies. A transfer pricing adjustment instigated by the concerned multi national enterprise would most probably be subject to a corresponding retroactive change in the VAT due. In my opinion, this is strictly to be regarded as a part of the consideration given. If on the other hand, the adjustment is made by the authorities with the intention of distributing profits in order to reflect the true income in the respective countries, an adjustment of VAT should not be done

GNU/Linux Administration Tool for Attached Display Devices

Cílem této práce je vytvoření aplikace pro správu monitorů v systému GNU/Linux, která by dokázala uložit nastavenou konfiguraci a později toto nastavení vyvolat. Při připojení nového monitoru vyhodnotí všechny konfigurace a vybere tu, která nejlépe vyhovuje. Aplikace se spouští po startu manažera obrazovky. Práce se také zabývá výběrem vhodného prostředí, popisem implementace a testováním.The aim of this thesis is to create an application for monitor administration in GNU/Linux system which would be able to save the set configuration and recall that setting later. When a new monitor is connected, the application evaluates all configurations and chooses the most convenient one. The application is run after the screen manager has been started. The thesis is also concerned with the selection of suitable tools, description of implementation, and testing.

The energy dissipation of the sea urchin spine as biomimetic concept generator for cellular ceramics and load-bearing systems

The sea urchin spine of Phyllacanthus imperialis is characterized by a lightweight construction undergoing energy dissipation by quasi-plastic deformation based on multiple fracturing, even though the constituting material is basically brittle magnesium calcite (CaxMg1-xCO3) with a very low content of organic matter and yet is organized in a hierarchical construction. The correlation between the structural and mechanical characteristics of the sea urchin spine of Phyllacanthus imperialis is analyzed in depth to discover the operating principle in order to transfer them into ceramic- and concrete-based materials. High-resolved micro-computed tomography (μCT) proved to be ideally suited to analyze the internal structures of the adult spine of Phyllacanthus imperialis non-invasively in regard of the strut arrangement, configuration and connectivity. Based on μCT reconstruction of the microstructural elements of the spine, the relationship of the varying structural elements was defined and summarized accurately in a two-dimensional map as abstracted, structural key elements. A comparative analysis of the microstructure of the adult and of a not fully grown spine shows that the growth process of the spine is characterized by an interplay of calcite resorption and precipitation caused by phagocytes and sclerocytes, respectively. The type of mechanical behavior of adult spine segments of Phyllacanthus imperialis is dependent on the volumetric proportion of the outer layer, the cortex. Two main failure modes are identified: a) a high volumetric quantity of the cortex in the spine segment results in high initial strength and stiffness and b) when the volumetric quantity of the cortex is low, a comparable large energy dissipation capacity combined with a low initial strength and stiffness is given. A comparison between the spine interior (radiating layer and medulla) and the radiating layer in terms of the mechanical properties has revealed that the wedge-like enclosing of the radiating layer with the lateral side branches of the medulla provides a larger mechanical stability and is responsible for the controlled detachment of segments at advanced stages of compression. A transfer of the highly interconnected and directional structures of the sea urchin spine in ceramic-based materials is feasible utilizing the freeze-casting method. Both agar and gelatin as additives in a water-based ceramic suspension are suitable to manufacture directional and cellular cell geometries in the ceramics. The concentration of gelatin in the ceramic suspension determines the degree of the connectivity of the cell walls, which dictates, in turn, the type of mechanical behavior. Two categories of failure modes are determined: a) a progressive interplay of flaking and crumbling and b) a segmental division of the ceramic into several lath-like segments. The Zhang and Ashby (1992) honeycomb model prediction is not applicable for freeze-cast ceramics with a directional pore system, because it models an elastic/ plastic honeycomb foam behavior rather than brittle fracturing. Brittle fracturing can be covered by the pore model by Pabst and Gregorová (2014) and is a reasonable approach to cover the physical constraints for freeze-cast ceramics. Freeze-cast alumina ceramics characterized by prolate pore shape are associated with low Eshelby (1957)-Wu (1966) exponents and exhibit a high resilience in the light of strength and stiffness. Ceramics, which are comprising isolated cell walls have the lowest resilience. Their high values of the Eshelby (1957)-Wu (1966) exponents indicate an oblate pore shape. The relation of the elastic moduli and the pore shape by Pabst and Gregorová (2014) is applicable to freeze-cast alumina ceramics. The operating principles of the sea urchin spine of Phyllacanthus imperialis have been revealed and are suitable as concept generator for biomimetic materials as well as for concrete-based constructions, which might be fabricated in pursuing research activities. II