What is the Culture at the University that Fosters a Spirit of Innovation and Entrepreneurship?

The culture in Rochester Institute of Technology’s Mechanical Engineering Technology department is one of long standing innovation and entrepreneurship. Our ‘Idea Factory’ starts in our freshmen seminar where the students are required to generate, investigate, and develop ideas. In later courses they refine and focus their designs up to and including developing prototypes. We are developing a ‘technology shelf’ that allows us to produce products that have evolved from engineering models and alternate process production runs to hard tooling and packaged products that have gone through all the rigors of the production process. It is not just about creating a product but rather the discovery of why a product was successful or why and where it failed. Our products are given a two year cycle where the product may be ‘re-engineered’ to one having either a robust technology and/or enhanced supporting processes. It is also more about creation and construction of models in addition to analysis. We have taken concurrent engineering and included the manufacturing, assembly, and packaging disciplines. A unique requirement of this process is the ‘infusing’ into other courses participating in solving a product’s design and development problems. For example, for evaluating the cantilever beam of a project, the strength of materials class got involved and used it as a class project. Similarly, in machine design the fatigue characteristics of the design were analyzed. Students now see the application of what they are learning in classes and experience the results of their work. With the right set of resources, both human and equipment, fostering spirit becomes a self-generating event. Once left to their own imagination, students will become a natural breeding ground of idea generators and the task then becomes to guide and coach the teams to further their ideas. Students will endlessly add features and enhancements to their ideas and there truly does come a time when you must ‘shoot the engineer and release the product’. The hidden jewel here is the learning curve experienced when there comes the time to actually develop the idea into a production level product. Creating a Product Realization Club has gained a reputation of letting the students truly run with their own ideas rather than ones given them by a faculty member and it is clear that students will chew on their ideas like a dog on a bone. This amount of intensity can never be accomplished by preset assignments and the trick is to get the student teams to champion their own work. In today’s technology there is seldom a product that involves only one discipline. Consequently, ‘interdisciplinary’ teams are encouraged. Teams frequently have students from different disciplines such as mechanical, electrical, packaging, industrial design, and even business that all contribute and share the experience of following an idea through a product life cycle. Faculty must be onboard with this concept and must show a unified support. Our Industrial Advisory Board is an active participant including financial and technical support. This culture is not just at the borders of RIT but is encouraged to include other colleges and even high schools. Competitions and meetings are held at regular intervals. In one particular example SUNY Morrisville is responsible for the manufacture of the injection molds for all the plastic parts for a unique kitchen scale. Publishing and presenting their work is an important requirement and teams from Morrisville and RIT were successful at the ASEE St. Lawrence section student paper and presentation competition. There are many hidden benefits from this endeavor. One major benefit is the early realization by the student as to why should take a Materials or Electronics course. We have seen an average of one grade point shift upward from our mechanical students when taking an electronics course. Another hidden benefit is that the students loose their fear of starting projects and developing them to the end. Faculty advisors can also benefit from this as they provide much more interactive advising to the students. The Product Realization endeavor has demonstrated impressive results in its early career and we are continuously exploring new techniques and ideas to further its benefits to the students and college

Comparative strength of gravel and broken-stone concretes

Thesis (B.S.)--University of Illinois, 1902.Typescript

Vad utgör ett missbruk av skatteavtal? En studie av OECD:s och Sveriges syn på skatteflykt vid skatteavtalstillämpning

Ett skatteavtals huvudobjektiv är att förhindra juridisk dubbelbeskattning för att främja den globala ekonomin. Detta har under en längre tid ansetts innebära stora möjligheter för skattesubjekt att minska, eller totalt undgå, skattebelastning. Sådana förfaranden medför skadliga effekter på den fiskala miljön och den globala ekonomin i stort. Den inneboende slitningen mellan å ena sida främjandet av den globala ekonomin genom möjligheten till gränsöverskridande handel, och å andra sidan de möjligheter det innebär för skatteflyktsupplägg är utgångspunkten för diskussionen i detta arbete. Arbetet är ämnat att undersöka tillämpligheten av internrättsliga general-klausuler på skatteavtalsförhållanden, vad som utgör ett missbruk av skatteavtal ur OECD:s perspektiv och hur skatteflyktslagen förhåller sig till det som framkommit kring OECD:s syn på missbruk. Undersökningen av OECD:s syn utmynnar i ett förslag för en användbar, internationellt gångbar missbruksdefinition. Valet av en utgångspunkt i OECD:s material motiveras av organisationens tydligt internationella förankring och att dess arbete därför torde ge en god bild av synen på missbruk internationellt. Tillämpligheten av internrättsliga generalklausuler på skatteavtals-förhållanden är omdebatterad. Enligt OECD är en sådan tillämpning oproblematisk och alltid gångbar. Denna syn delas av ett stort antal stater, samtidigt som ett fåtal andra stater inte anser så vara fallet. Även inom doktrin är tillämpligheten av internrättsliga generalklausuler omdebatterad och stöd för båda syner finns återgiven. Ur svensk synvinkel framstår det som tydligt att skatteflyktslagen kan tillämpas på skatteavtal, särskilt med hänvisning till rättstillämpningen på området. En, enligt mig, möjlig definition av vad som utgör missbruk av skatteavtal ur OECD:s perspektiv presenteras i uppsatsen. Kortfattat kan sägas att ett missbruk av skatte-avtal föreligger då det huvudsakliga syftet med ett förfarande varit att uppnå skatteavtalsfördelar och detta förfaranden måste anses stå i strid med den specifika avtalsbestämmelsens syfte (om detta kan identifieras) eller det primära syftet bakom skatteavtalets ingående. Till ledning för ett sådant fastställande kan inkomstens karaktär granskas. Framstår det som att beskattning sker i en stat utan verklig anknytning till inkomsten kan detta vara en indikation på att förfarandet strider mot syftet. Skatteflyktslagen är enligt min mening förenlig med den definition av som vaskats fram ur OECD:s kommentarer och rapporter i uppsatsen. Den avgörande punkten vid en bedömning kring skatteflyktslagens tillämplighet ligger i domstolens syn på avtalstolkning. En friare tolkning av syftet bakom lagstiftningen torde leda till skatteflyktslagens tillämplighet. Medan en bokstavstrogen tolkning i större utsträckning torde leda till det motsatta. Rättstillämparen tycks kluven på området och skattesubjekt borde enligt min mening anstränga sig för att uppnå ett förfarande som inte kan anses ha skatteavtalsfördelar som sitt huvudsakliga syfte och inte förlita sig till en tolkning av avtalets syften till skattesubjektets fördel.The main objective of a tax treaty is the avoidance of juridical double taxation in order to further the development of the global economy. Tax treaties has, however, for a long time been known to function as a vehicle for taxpayers to reduce or all together avoid taxation. Such arrangements or schemes cause adverse effects to the fiscal environment and the global economy at large. The inherent divergence between the development of cross border investment and business on the one hand, and the possibility for tax avoidance schemes on the other, is the starting point for the discussion presented in this thesis. The thesis’ aim is to examine whether the application of domestic general anti-avoidance rules (GAARs) is consistent with tax treaty obligations, what constitutes tax treaty abuse from the perspective of the OECD, and how the Swedish general anti-avoidance clause corresponds to the view of the OECD in regard to treaty abuse. The examination of the view of the OECD results in a proposal for a useful, internationally functioning definition of what constitutes an abuse of tax treaties. The selection of material in this thesis, centred around the publications of the OECD, is motivated by the organisation’s international character, and as such it is well positioned to give an international view of tax treaty abuse. The application of a domestic GAAR in tax treaty circumstances is a highly debated subject. According to the OECD such application is unproblematic and in accordance with the obligations posed on states by tax treaties. This view is shared by a great number of states, meanwhile a smaller number of states is of an opposing view. Within the field of tax treaty research there are also diverging opinions on the subject. From a Swedish perspective it seems clear that the domestic GAAR is in accordance with Sweden’s treaty obligations. An, according to me, plausible definition of what constitutes an abuse of tax treaties from an OECD perspective is presented in the thesis. In short, an abuse of tax treaty law is at hand when the principal purpose of an arrangement was the obtaining of treaty benefits, and that arrangement must be considered to violate the purpose of the treaty provision relied upon by the taxpayer (if such a purpose can be identified) or the main purpose of the tax treaty. Guidance on how to determine whether the arrangement is in accordance with the treaty purpose, can be found in the character of the taxable income. If the income appears to lack a real link to the state of taxation, this could be an indication of an arrangement in violation of the treaty purpose. The Swedish GAAR is in my opinion in accordance with the abovementioned definition of abuse. The crucial point of determining whether an arrangement is in violation of the treaty lies in the interpretation of the purposes of tax treaties by the Swedish courts. A freer, less textual interpretation from the court will probably result in a ruling in the tax authorities’ favour. Whereas the opposite will be the case if the court relies on a more textual, formal interpretation method. The adjudicator seems to be unsure of which approach is the correct. In my view, the tax payer is therefore best served by efforts made to create an arrangement considered to be driven by other goals than tax treaty benefits. Arguing the arrangement’s treaty purpose conformity is an uncertain strategy

Finite element analyses of FRP-strengthened concrete beams with corroded reinforcement

Existing deteriorated reinforced concrete (RC) structures need strengthening to extend service life. Fibre reinforced polymer (FRP) has been widely used to strengthen sound structures, but its application on damaged concrete structures still needs to be investigated. This paper presents non-linear finite element analyses conducted to assess the flexural behaviour of corrosion-damaged RC beams strengthened with externally bonded FRP. Beams in four different categories were analysed: a reference beam, a corroded but non-strengthened beam, and corroded beams strengthened with glass FRP (GFRP) and carbon FRP (CFRP) respectively. Furthermore, the strengthened beams were modelled with different modelling choices to investigate the effectiveness of FRP applied to the beam soffit and as U-jackets. Pre-loading and corrosion-induced cracks were incorporated by reducing the tensile strength of concrete elements at crack locations. Average and pitting corrosion were incorporated by reducing the cross-sectional area of the reinforcement corresponding to the measured corrosion levels. Interface elements were used to simulate the bond between FRP and concrete. The modelling methods were validated against experimental results. It was found that modelling of pitting corrosion, especially the location of pits, lengths and number of pits considered, were influential in predicting the load and deformation capacity of beams. A CFRP plate at the beam soffit, combined with inclined U-jackets at its ends of the CFRP plate provided sufficient flexural strengthening. Thus, intermediate U-jackets did not further increase the load-bearing capacity for the studied beam geometry and corrosion damages. However, with a GFRP sheet at the beam soffit, both inclined and intermediate U-jackets were needed to provide full utilisation of the GFRP sheet for the studied beam geometry. In further studies of the effectiveness of the strengthening methods, it is recommended to investigate beams of varying dimensions, corrosion patterns and levels, and FRP spacing and dimensions

Betydelsen av en effektivare toleranshantering i byggbranschen - En studie om toleranser hos prefabricerade ytterväggselement av betong

Det förekommer en rad olika standarder, regler och föreskrifter för hur toleranser för prefabricerade betongelement ska bestämmas. Att det figurerar så många olika värden på toleranser i branschen, möjliggör uppkomsten av problem. Känner kunden till vad de avtalat om? Vem är det egentligen som bestämmer vilka toleranser det är som ska följas? Kunden eller företagen? Det är inte någon nyhet för branschen att kostnaden för en avvikelse mångdubblas ju senare i byggprocessen den upptäckts och kan åtgärdas. I fallet med toleransavvikelser är ett vanligt scenario att avvikelserna åtgärdas ute på byggarbetsplatsen, utan att orsakerna bakom dem utreds på ett tillfredställande sätt. Vilka är orsakerna till toleransavvikelserna och går det att undersöka om det finns toleransavvikelser som är vanligare, eller mer kostsamma än andra? Går det att identifiera en avvikelse, som uppstått till följd av toleransfel, och sedan koppla den bakåt i processkedjan till sitt ursprung och hur ser förbättringspotentialen ut för toleranshanteringen? Syfte och mål: - Att undersöka vad och vem det är som bestämmer toleranser. - Går det att identifiera en eller ett par toleranser, som är särskilt viktiga samt att koppla en toleransavvikelse från upptäckt tillbaka till dess uppkomst? - Att komma med konkreta förbättringsförslag till arbetet med att förebygga toleransavvikelser

High expression of cyclin D1 is associated to high proliferation rate and increased risk of mortality in women with ER-positive but not in ER-negative breast cancers

Cyclin D1 has a central role in cell cycle control and is an important component of estrogen regulation of cell cycle progression. We have previously shown that high cyclin D expression is related to aggressive features of ER-positive but not ER-negative breast cancer. The aims of the present study were to validate this differential ER-related effect and furthermore explore the relationship between cyclin D overexpression and CCND1 gene amplification status in a node-negative breast cancer case-control study. Immunohistochemical nuclear expression of cyclin D1 (n = 364) and amplification of the gene CCND1 by fluorescent in situ hybridization (n = 255) was performed on tissue microarray sections from patients with T1-2N0M0 breast cancer. Patients given adjuvant chemotherapy were excluded. The primary event was defined as breast cancer death. Breast cancer-specific survival was analyzed in univariate and multivariable models using conditional logistic regression. Expression of cyclin D1 above the median (61.7%) in ER breast cancer was associated with an increased risk for breast cancer death (OR 3.2 95% CI 1.5-6.8) also when adjusted for tumor size and grade (OR 3.1). No significant prognostic impact of cyclin D1 expression was found among ER-negative cases. Cyclin D1 overexpression was significantly associated to high expression of the proliferation markers cyclins A (rho 0.19, p = 0.006) and B (rho 0.18, p = 0.003) in ER-positive tumors, but not in ER-negative cases. There was a significant association between CCND1 amplification and cyclin D1 expression (p = 0.003), but CCND1 amplification was not statistically significantly prognostic (HR 1.4, 95% CI 0.4-4.4). We confirmed our previous observation that high cyclin D1 expression is associated to high proliferation and a threefold higher risk of death from breast cancer in ER-positive breast cancer.Peer reviewe

Phthalates in Indoor Dust and Their Association with Building Characteristics

In a recent study of 198 Swedish children with persistent allergic symptoms and 202 controls without such symptoms, we reported associations between the symptoms and the concentrations of n-butyl benzyl phthalate (BBzP) and di(2-ethylhexyl) phthalate (DEHP) in dust taken from the childrens’ bedrooms. In the present study we examined associations between the concentrations of different phthalate esters in the dust from these bedrooms and various characteristics of the home. The study focused on BBzP and DEHP because these were the phthalates associated with health complaints. Associations have been examined using parametric and nonparametric tests as well as multiple logistic regression. For both BBzP and DEHP, we found associations between their dust concentrations and the amount of polyvinyl chloride (PVC) used as flooring and wall material in the home. Furthermore, high concentrations of BBzP (above median) were associated with self-reported water leakage in the home, and high concentrations of DEHP were associated with buildings constructed before 1960. Other associations, as well as absence of associations, are reported. Both BBzP and DEHP were found in buildings with neither PVC flooring nor wall covering, consistent with the numerous additional plasticized materials that are anticipated to be present in a typical home. The building characteristics examined in this study cannot serve as complete proxies for these quite varied sources. However, the associations reported here can help identify homes where phthalate concentrations are likely to be elevated and can aid in developing mitigation strategies

The Association between Asthma and Allergic Symptoms in Children and Phthalates in House Dust: A Nested Case–Control Study

Global phthalate ester production has increased from very low levels at the end of World War II to approximately 3.5 million metric tons/year. The aim of the present study was to investigate potential associations between persistent allergic symptoms in children, which have increased markedly in developed countries over the past three decades, and the concentration of phthalates in dust collected from their homes. This investigation is a case–control study nested within a cohort of 10,852 children. From the cohort, we selected 198 cases with persistent allergic symptoms and 202 controls without allergic symptoms. A clinical and a technical team investigated each child and her or his environment. We found higher median concentrations of butyl benzyl phthalate (BBzP) in dust among cases than among controls (0.15 vs. 0.12 mg/g dust). Analyzing the case group by symptoms showed that BBzP was associated with rhinitis (p = 0.001) and eczema (p = 0.001), whereas di(2-ethylhexyl) phthalate (DEHP) was associated with asthma (p = 0.022). Furthermore, dose–response relationships for these associations are supported by trend analyses. This study shows that phthalates, within the range of what is normally found in indoor environments, are associated with allergic symptoms in children. We believe that the different associations of symptoms for the three major phthalates—BBzP, DEHP, and di-n-butyl phthalate—can be explained by a combination of chemical physical properties and toxicologic potential. Given the phthalate exposures of children worldwide, the results from this study of Swedish children have global implications