270 research outputs found

    Single-Phase Charging of Six-Phase Integrated On-Board Battery Charger using Predictive Current Control

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    This work was achieved by the financial support of ITIDAs ITAC collaborative funded project under the category type of advanced research projects (ARP) and Grant Number ARP2020.R29.7.This work was achieved by the financial support of ITIDAs ITAC collaborative funded project under the category type of advanced research projects (ARP) and Grant Number ARP2020.R29.7.Integrated On-Board Battery Chargers (IOBCs) have shown promise as an elegant charging solution for electric vehicles in recent literature. Although the three-phase charging technique of IOBCs has extensively been discussed in the literature, single-phase charging is still a challenging research topic. The Predictive Current Control (PCC) approach has shown many benefits, including a straightforward algorithm, simple implementation, comparatively quick response, and appropriate performance, when compared to conventional control techniques. This paper investigates the impact of single-phase charging of a six-phase-based IOBC system with different winding configurations using PCC, which, up to the best authors’ knowledge, has not been conceived thus far. Under single-phase charging, the zero-sequence current component is utilized to ensure zero torque production during charging mode. Since the impedance of the zero subspace is highly affected by the employed winding design, the performance of PCC with different winding layouts of either induction machine (IM) or permanent magnet synchronous machine (PMSM) is investigated and compared. The proposed method is experimentally validated using a 1.1kW six-phase IM and a 2 kW 12-slot/10-pole PMSM. Finite Element analysis is also carried out to investigate the effect of single-phase charging mode on the induced radial forces and vibration level when PM machine is employed

    Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

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    This is an Author's Accepted Manuscript of an article published in Accounting and Business Research, 42(4), 441 - 468, 2012, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/00014788.2012.667969.This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the impact of the proposed Directive on the annual accounts of micro-companies. The research extends the model of cost, management and agency factors associated with voluntary audit, and develops a complementary model for voluntary full accounts. The results show the benefits of placing full audited accounts on public record that outweigh the costs for a significant proportion of companies. In non-micro small companies, voluntary audit is determined by cost and agency factors, whereas in micro-companies it is driven by cost, management and agency factors. In both groups, the predictors of voluntary full accounts include management and agency factors, and choosing voluntary audit is one of the key factors. The study provides models that can be tested in other jurisdictions to provide evidence of the needs of micro-companies, and the discussion of the methodological challenges for small company researchers in the UK makes further contribution to the literature

    Can auditors be independent? – Experimental evidence on the effects of client type

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    Recent regulatory initiatives stress that an independent oversight board, rather than the management board, should be the client of the auditor. In an experiment, we test whether the type of client affects auditors’ independence. Unique features of the German institutional setting enable us to realistically vary the type of auditors’ client as our treatment variable: we portray the client either as the management preferring aggressive accounting or the oversight board preferring conservative accounting. We measure auditors’ perceived client retention incentives and accountability pressure in a post-experiment questionnaire to capture potential threats to independence. We find that the type of auditors’ client affects auditors’ behaviour contingent on the degree of the perceived threats to independence. Our findings imply that both client retention incentives and accountability pressure represent distinctive threats to auditors’ independence and that the effectiveness of an oversight board in enhancing auditors’ independence depends on the underlying threat

    Eliminating 'subject to' audit qualification, contradictory standards, and assessment of risk

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    A Study on Establishing Responsibility Center for a Telecommunication Company

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    Goddard Expansion and Kinetic-Theory for Solutions of Rodlike Macromolecules

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