An overview of using small punch testing for mechanical characterization of MCrAlY bond coats

Considerable work has been carried out on overlay bond coats in the past several decades because of its excellent oxidation resistance and good adhesion between the top coat and superalloy substrate in the thermal barrier coating systems. Previous studies mainly focus on oxidation and diffusion behavior of these coatings. However, the mechanical behavior and the dominant fracture and deformation mechanisms of the overlay bond coats at different temperatures are still under investigation. Direct comparison between individual studies has not yet been achieved due to the fragmentary data on deposition processes, microstructure and, more apparently, the difficulty in accurately measuring the mechanical properties of thin coatings. One of the miniaturized specimen testing methods, small punch testing, appears to have the potential to provide such mechanical property measurements for thin coatings. The purpose of this paper is to give an overview of using small punch testing to evaluate material properties and to summarize the available mechanical properties that include the ductile-to-brittle transition and creep of MCrAlY bond coat alloys, in an attempt to understand the mechanical behavior of MCrAlY coatings over a broad temperature range

Achievable tolerances in robotic feature machining operations using a low-cost hexapod

Portable robotic machine tools potentially allow feature machining processes to be brought to large parts in various industries, creating an opportunity for capital expenditure and operating cost reduction. However, robots lack the machining capability of conventional equipment, which ultimately results in dimensional errors in parts. This work showcases a low-cost hexapod-based robotic machine tool and presents experimental research conducted to investigate how the widely researched robotic machining challenges, e.g. structural dynamics and kinematics, translate to achievable tolerance ranges in real-world production to highlight currently feasible applications and provide a context for considering technology improvements. Machining trials assess the total dimensional errors in the final part over multiple geometries. A key finding is error variation which is in the sub-millimetre range, although, in some cases, upper tolerance limits < 100 μm are achieved. Practical challenges are also noted. Most significantly, it is demonstrated that dimensional machining error is mainly systematic in nature and therefore that the total error can be dramatically reduced with in situ measurement and compensation. Potential is therefore found to achieve a flexible, high-performance robotic machining capability despite complex and diverse underlying scientific challenges. Overall, the work presented highlights achievable tolerances in low-cost robotic machining and opportunities for improvement, also providing a practical benchmark useful for process selection

Professional accountants' perception on measurement issues in financial reporting

This paper provides an analysis focusing on knowledge of professional accountants in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Results document relatively good knowledge of local accounting legislature, however the knowledge gap in international legislature is visible. The paper also develops an analysis focusing on professional valuers and their activity in the area of financial instruments' measurement in order to dimension their opinion, knowledge and perceptions in relation to a series of transformation processes taking place at national and international level. There was documented the association between the developed activity and the valuers' level of professional training when considering the national market of valuation services in the field of financial instruments. The results offer significant insights into the manner in which professionals in the area of accounting handled the dynamic of their national accounting system, therefore suggesting ways to optimize the profession's future development