Effect of shrinkage on the design and manufacture of plastic parts in injection molding using CAD/CAM techniques

Computer aided design software in injection molding has revolutionized injection molding in the design and manufacturing processes. Computer Aided Engineering can be applied to injection molding to increase the process efficiency, reduce part costs, and produce accurate parts in less time. The mold designer has many software programs to choose from to produce satisfactory mold designs from part geometries, and a correct selection can produce profitable results. A study of the need for and the scope of computers in injection molding is performed to evaluate the suitability of a CAE package by considering the value added to the parts using these techniques. The interactive nature of the programs is illustrated with examples and also the ability of the programs to perform simulations of the processes axe studied and the accuracy and reliability of the programs is considered. Evaluation of part shrinkage is very important to mold parts of required accuracy. The currently used methods in CAD mold design have one major drawback that mold designers experience. The variation in shrinkage coefficients for different resins cannot be compensated for and one cannot predict whether a specific part can be manufactured without warpage. Most CAD simulations cannot accurately predict the variation in shrinkage rates across all dimensions of a specific part. The factors influencing part shrinkage are studied and the variation of shrinkage with molding conditions is illustrated from previous experiments. A comprehensive plan is suggested to perform experiments to enable prediction of part shrinkage more accurately

Quasar x-ray spectra revisited

A sample of 45 quasars observed by the Imaging Proportional Counter (IPC) on the Einstein satellite is used to re-examine the relationship between the soft (0.2-3.5 keV) X-ray energy index and radio-loudness. We found the following: (1) the tendency for radio-loud quasars to have systematically flatter X-ray slopes than radio-quiet quasars (RQQ's) is confirmed with the soft X-ray excess having negligible effect; (2) there is a tendency for the flatness of the X-ray slope to correlate with radio core-dominance for radio-loud quasars, suggesting that a component of the X-ray emission is relativistically beamed; (3) for the RQQ's the soft X-ray slopes, with a mean of approximately 1.0, are consistent with the slopes found at higher energies (2-10 keV) although steeper than those observed for Seyfert 1 galaxies (also 2-10 keV) where the reflection model gives a good fit to the data; (4) the correlation of FeII emission line strength with X-ray energy index is confirmed for radio-quiet quasars using a subset of 18 quasars. The radio-loud quasars show no evidence for a correlation. This relation suggests a connection between the ionizing continuum and the line emission from the broad emission line region (BELR) of radio-quiet quasars, but in the opposite sense to that predicted by current photoionization models; and (5) the correlations of X-ray slope with radio core dominance and FeII equivalent width within the radio-loud and radio-quiet sub-classes respectively imply that the observed wide range of X-ray spectral slopes is real rather than due to the large measuring uncertainties for individual objects

Multi-wavelength Observations of the Giant X-ray Flare Galaxy NGC 5905: signatures of tidal disruption

NGC 5905 is one of the few galaxies with no prior evidence for an AGN in which an X-ray flare, due to the tidal disruption of a star by the massive black hole in the center of the galaxy, was detected by the RASS in 1990-91. Here we present analysis of late-time follow-up observations of NGC 5905 using Chandra, Spitzer VLA 3 GHz and 8 GHz archival data and GMRT 1.28 GHz radio observations. The X-ray image shows no compact source that could be associated with an AGN. Instead, the emission is extended -- likely due to nuclear star formation and the total measured X-ray luminosity is comparable to the X-ray luminosity determined from the 2002 Chandra observations. Diffuse X-ray emission was detected close to the circum-nuclear star forming ring. The Spitzer 2006 mid-infrared spectrum also shows strong evidence of nuclear star formation but no clear AGN signatures. The semi-analytical models of Tommasin et. al. 2010 together with the measured [OIV]/[NeII] line ratio suggest that at most only 5.6% of the total IR Flux at 19 $\mu$m is being contributed by the AGN. The GMRT 1.28 GHz observations reveal a nuclear source. In the much higher resolution VLA 3 GHz map, the emission has a double lobed structure of size 2.7'' due to the circumnuclear star forming ring. The GMRT 1.28 GHz peak emission coincides with the center of the circumnuclear ring. We did not detect any emission in the VLA 8 GHz (1996) archival data. The 3 $\sigma$ upper limits for the radio afterglow of the TDE at 1.28 GHz, 3 GHz and 8 GHz are 0.17 mJy, 0.09 mJy and 0.09 mJy, respectively. Our studies thus show that (i) NGC 5905 has a declining X-ray flux consistent with a TDE, (ii) the IR flux is dominated by nuclear star formation, (iii) the nuclear radio emission observed from the galaxy is due to circumnuclear star formation, (iv) no compact radio emission associated with a radio afterglow from the TDE is detected.Comment: 12 pages, 8 figures, accepted to be published in Astrophysics and Space Scienc

The Auditor’s Report on Internal Control & Fraud Detection Responsibility: A Comparison of French and U.S. Users’ Perceptions

The AICPA recently finished a harmonization project to converge U.S. audit standards with those of the International Audit and Assurance Standards Board. The assumption implicit in this project is that users of financial statements will benefit from a converged, or consistent set of audit standards. Additionally, the AICPA’s clarified auditing standard AU-C700, Audit Conclusions and Reporting, now requires explicit acknowledgement of the auditor’s responsibility for fraud procedures in the auditor’s report, which is the focus of advisory committees in both the U.S. Department of Treasury and the European Commission. Therefore, the purpose of this study is to investigate how users (U.S. and French) rate a harmonized audit communication. Specifically, we test perceptions of the auditor’s internal control report using the PCAOB’s AS2 report. Results indicate that U.S. and French users rate the report similarly, with no significant differences along dimensions of readability, reliability, and liability. Additionally, we investigate how user perceptions change when evaluating a report that contains wording as to the auditor’s fraud detection responsibility. Results indicate that while U.S. users’ perceptions increase positively when fraud wording is added, French perceptions remain unchanged. Overall, our results suggest that both U.S. and non-U.S. users perceive the information from an auditor’s internal control report the same. However, specific wording changes (like fraud) do not universally increase positive perceptions perhaps because of country-specific legal and regulatory environments

Examining the Benefits of Distributing HPV Self Collection Kits in Hispanic and African American Communities

https://openworks.mdanderson.org/sumexp23/1015/thumbnail.jp

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas a review provides limited assurance. Due to data limitations with our private company sample, this study focuses on earnings management through abnormal production by manufacturing companies. When examining companies that just met the benchmark of prior years\u27 earnings or zero earnings we found positive abnormal production for publicly traded companies and privately held audited-taxable companies, but not for other privately held companies. Not identified in previous studies, we find that abnormal production of similarly sized public companies and private companies differ. Our findings provide evidence relevant to the Big GAAP/Little GAAP debate and that one set of accounting standards may not satisfy all public and private company financial statement users. Also, results of this study support the recommendations of the Financial Accounting Foundation’s Blue Ribbon Panel’s Report for establishing a separate private company standards board to help ensure appropriate modifications to GAAP

On new emerging concepts of modeling petroleum digital ecosystems by multidimensional data warehousing and mining approaches

Petroleum system and its ingredients are narrated for each and every oil and gas field in each and everypetroleum-bearing sedimentary basin. A new concept of ecosystem and its digitization are emerging within the generic petroleum system. Significance of this concept is to make connectivity among petroleum systems through attributes of ingredients and their contextualization and specification. Most popularly known ingredients are geological structure, reservoir, source and seal rocks. Other ingredients involved are in the form of process of these ingredients such as maturation (of source rocks) and migration and timing (of formation of structure, reservoir and seal rocks). One can notice the connectivity among primary petroleum system ingredients, through different processes, such as maturation of source rocks and charging capability and migration of hydrocarbons into suitablestructural (structure) entrapment areas of reservoir. Unless the phenomenon of interconnectivity is understood; integration between ingredients and processes in the context of digital representation and visualization, petroleum system existence and its survival cannot be well explained. Its value cannot beadded in terms of petroleum accumulations and volumes, unless these phenomena are explicit. Authors propose ontology based data warehousing and data mining technologies, in which, conceptualization and contextualization of multiple data dimensions (petroleum system?s ingredients and processes), integration (within data warehouse environment) and data mining of interpretable emerging petroleum digital ecosystems are accomplished. Multidimensional data warehousingand mining facilitate an effective interpretation of petroleum systems, minimizing the ambiguities involved during structure and reservoir qualifications and quantifications