Academic literature on the topic 'Profit measurement rules'
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Journal articles on the topic "Profit measurement rules"
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Dharmapala, Dhammika. "Profit Shifting in a Globalized World." AEA Papers and Proceedings 109 (May 1, 2019): 488–92. http://dx.doi.org/10.1257/pandp.20191043.
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This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help explain these divergent estimates. In particular, these approaches arguably differ in their conceptualization of the boundary between tax avoidance and behavioral responses to taxes. The paper also discusses the future of profit shifting, drawing on a data set that codes anti-avoidance measures undertaken by OECD countries over the period of 2000-2014. Governments have significantly strengthened these rules over this period, despite collective action problems that potentially inhibit their implementation.
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Domanović, Violeta, Jasmina Bogićević, and Bojan Krstić. "Effects of enterprise sustainability on performance." Economics of Sustainable Development 4, no. 2 (2020): 11–23. http://dx.doi.org/10.5937/esd2001011d.
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Contemporary business environment imposes new business rules. The maximization of profit and shareholder value cannot be the only aim of an enterprise. Instead, enterprises are forced to maximize value of all stakeholders in order to survive in the long run. The issue of sustainability has become of crucial significance, and especially measurement and reporting on sustainability, as well as, its effects on financial performances, as still dominant ones in the contemporary business performance measurement models. Hence, the subject of the research is the enterprise sustainability in the contemporary business environment. The aim of the research is to stress the role and the significance of the sustainability in the process of improving the enterprise efficiency. The research results show that the enterprise sustainability has the positive implications on the business performances in the long run, as well as on the welfare of all stakeholders. In order to be more transparent, it is desirable for enterprises to create the sustainability report, in the integration with the traditional business report, which would give the complete overview of enterprise efficiency.
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Yefni, Yefni, Hamdani Arifulsyah, and Suci Nurulita. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)." Accounting and Finance Review (AFR) Vol. 3 (1) Jan-Mar 2018 3, no. 1 (March 7, 2018): 53–61. http://dx.doi.org/10.35609/afr.2018.3.1(7).
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Objective - This study aims to identify the impact of the application of the PSAK 69 in plantation companies in Riau, particularly in PT Perkebunan Nusantara V (Persero), and the impact of PSAK 69 to the profit gained by PT Perkebunan Nusantara V (Persero). Methodology/Technique - This research is a qualitative descriptive research. The approach used in this research is a case study. The object of this research is PT Perkebunan Nusantara V (Persero). PT Perkebunan Nusantara V (Persero) is a company engaged in the field of palm oil plantations. This study uses the data from PT Perkebunan Nusantara V (Persero)'s annual report in 2016 and the data is collected using interviews and documentation techniques. Findings - The results of this study indicate that PT Perkebunan Nusantara V (Persero) has not implemented the PSAK 69 in its agricultural business. In addition, there are differences in the measurement and recording of the biological assets applied by PT Perkebunan Nusantara V (Persero) under the PSAK 69 (IAS 41). PT Perkebunan Nusantara V (Persero) measures and records its biological assets based on historical cost, so there is no gain or loss in the current period. In addition, the profit gained by PTPN V for the year ending on 31 December 2016 is too low. Novelty - The results of this study are expected to be used as a reference for other plantation companies in implementing the PSAK 69. In addition, the results of this study are also useful to regulating agencies in developing rules and policies in the field of accounting, including in re-evaluating the PSAK 69. Type of Paper: Review Keywords: PSAK 69; Agricultural Products; Biological Assets; Profit. JEL Classification: G32, M41.
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Felice, Massimo De, and Franco Moriconi. "Market Based Tools for Managing the Life Insurance Company." ASTIN Bulletin 35, no. 01 (May 2005): 79–111. http://dx.doi.org/10.2143/ast.35.1.583167.
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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities. Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair valuation of the liabilities generated to the insurer by these contracts can be conveniently addressed using the methods of contingent claims pricing. These allow to price correctly the options embedded into the policies and to implement consistent plans of asset-liability management. The approach also provides a market based measurement of the value of business in force for outstanding policy portfolios and consistent assessments of the financial risk based capitals.
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Felice, Massimo De, and Franco Moriconi. "Market Based Tools for Managing the Life Insurance Company." ASTIN Bulletin 35, no. 1 (May 2005): 79–111. http://dx.doi.org/10.1017/s0515036100014070.
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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities.Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair valuation of the liabilities generated to the insurer by these contracts can be conveniently addressed using the methods of contingent claims pricing. These allow to price correctly the options embedded into the policies and to implement consistent plans of asset-liability management. The approach also provides a market based measurement of the value of business in force for outstanding policy portfolios and consistent assessments of the financial risk based capitals.
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Saeed, Luqman M., and Rukhsar O. Khedher. "Role of Reducing Profit Management Practices on Tax Evasion in the Kurdistan Region of Iraq." Polytechnic Journal of Humanities and Social Sciences 1, no. 2 (December 30, 2020): 50–65. http://dx.doi.org/10.25156/ptjhss.v1n2y2020.pp50-65.
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The primary objective of accounting, as an information system, is the measurement and delivery of data and information to the decision makers of users. Among the users, there are the financial authority of the appraisers and the tax examination procedures. However, the pursuit of some companies management to adopt procedures that would get illegal gains in so-called earnings management procedures. These procedures would work to create a gap in confidence in the services provided by the accounting profession. This situation causes suspicious cases on financial statements prepared by these services in the regard of official government bodies for tax function. The researcher reached, through the theoretical and practical aspects, certain conclusions. The most important of which is the earning management practiced today by companies in Iraqi Kurdistan Region to reduce the real profit in order to avoid the tax imposed on them. The alternatives in the accounting treatments and flexibility in the accounting standards is not the way paved to earningsmanagement practices if the accountant does not respect the rules and ethics of the their profession, choosing the inappropriate alternative to the nature of the company’s activity. Another conclusion is the existence of collusion between the external auditors and the taxpayer’s company. Accordingly, the study recommended that the concerned bodies should ensure that earnings management is not practiced by companies. The need of awareness is raised about earning management and negative effects on companies. The need to maintain a single accounting process is relevant and not change it without the approval of the competent authorities. it is necessary to emphasis on company governance and not to allow the collusion between the auditors and the taxpayer’s companies, activating the role of the association of accountants and auditors, in order to advancement of the profession as well as to defend the accountants members in case of facing pressures from the owners to manipulate and cheating.
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Apriani, Nindi, Kusnendi Kusnendi, and Firmansyah Firmansyah. "Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia." Review of Islamic Economics and Finance 1, no. 1 (March 21, 2020): 1–10. http://dx.doi.org/10.17509/rief.v1i1.23741.
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Abstract. Financial performance is an analysis carried out to see the extent to which a company carries out the rules of implementing finances properly and correctly. The measurement of the financial performance of Islamic banks mostly still uses conventional measurement indicators namely profitability. This is considered less relevant, because the measurement of the performance of Islamic banks should be measured based on the suitability of sharia. Sharia Conformity and Profitability is a tool that measures the integrity of a bank, but still does not ignore the conventional side because the purpose of Islamic banks is to seek profit. This study aims to analyze the influence of Good Governance Business Sharia on Sharia Conformity and Profitability of Islamic Commercial Banks in Indonesia. The population in this study used all Islamic Commercial Banks (BUS) in Indonesia. The sample used was eleven Sharia Commercial Banks in Indonesia in 2012-2016. The method in this study uses explanatory research methods. The data analysis technique used is panel data regression. The results showed that the level of implementation of Good Governance Business Sharia was good enough and tended to increase. The Sharia Conformity and Profitability level of Islamic Commercial Banks in Indonesia has a high level of performance which means that the average performance is above on average. The implementation of Good Governance Business Sharia (GGBS) has a positive effect on Sharia Conformity but has a negative effect on Profitability. The results have important implications for Islamic Commercial Banks and regulator regarding Good Governance Business Sharia that should be modified as it aligns with sharia conformity but does not have impact on profitability. Keywords. Financial performance, Sharia Conformity and Profitability, Good Governance Business Sharia.
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Bohušová, H., P. Svoboda, and Nerudová. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?" Agricultural Economics (Zemědělská ekonomika) 58, No. 11 (November 26, 2012): 520–32. http://dx.doi.org/10.17221/187/2011-agricecon.
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Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and therefore the agriculture specialization is narrowly connected with geographical position. The aim of the paper is to identify the possible obstacles in the practical application of the International Accounting Standard 41 (IAS 41) and to suggest the possible ways of their elimination. The comparative analysis of the currently applied rules for agricultural activity reporting and the analysis of the current accounting treatment of agricultural activity under the International Financial Reporting Standards (IFRS) were the starting point of the research. This part serves as the basis for own research in which the authors are trying to identify the specifics of agricultural production, biological assets and biological transformation. More suitable methods for their recognition, measurement and reporting were suggested as an alternative to the current treatments. At the end, the results are also confronted with contemporary scientific literature on that topic, which is not very broad. The main reason for the research of the authors in this area is the possible elimination of obstacles in the practical application of the IAS 41.
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Hendriks, Stacey J., Daniel J. Donaghy, Lydia M. Cranston, Grant R. Edwards, and David F. Chapman. "Perennial ryegrass breeding and the scaling issue: a review of system experiments investigating milk production and profit differences among cultivars." Animal Production Science 57, no. 7 (2017): 1289. http://dx.doi.org/10.1071/an16524.
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Results of studies designed to determine whether or not differences measured among perennial ryegrass cultivars in small-plot studies translate into differences in milk production and profit in dairy whole-system studies were reviewed. Only three experiments were identified that met the criteria for fully self-contained systems repeated over multiple years required to account for annual feed supply–demand balance, its interaction with animal intake and production, and the influence of inter-annual climate variability on these processes. Collectively, these studies provide evidence of improvement in animal production, associated with genetic gains from ryegrass breeding, albeit through shifts in factors such as heading date (as it affects herbage quality and grazing efficiency) and host plant by endophyte interactions, rather than through gains in dry-matter yield. The latter remains unresolved, despite substantial evidence for gains from small-plot trials of dry-matter yield increases in the order of 0.5% per annum. These studies also highlighted the number of factors that have to be taken into account in the design and conduct of such studies, including gaining clarity about the size of the differences that can be expected and ensuring sufficient statistical power. Implementing objective management rules that allow cultivars to express their potential and capture differences through the grazing animal will ensure sufficient measurement intensity to enable differences (if observed) in milk production and profit to be explained. This should guard against confounding factors such as the differential effects of insect pests on plant performance, and consequent changes in pasture botanical composition mediated by ryegrass endophyte strains. Despite these difficulties, more experiments of this type are required to quantify and, ultimately, increase the value being delivered by ryegrass breeding to pasture-based dairy production systems in temperate regions. Therefore, there is a need for whole-system studies to be undertaken to provide valuable new information and give farmers the confidence to invest in the use of new cultivars.
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Setiawan, Lucky, and Yuliani Fauziah. "Rancangan sistem pengukuran kinerja untuk penentuan key performance indicator dengan metode Balance scorecard." Operations Excellence: Journal of Applied Industrial Engineering 12, no. 2 (July 28, 2020): 248. http://dx.doi.org/10.22441/oe.2020.v12.i2.011.
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This research adopts the Vision and Mission of a textile company headquartered in Tangerang. This company produces producing polo shirts, golf shirts, track suits, sweat shirts, and pants using materials such as single jersey, pique, lace in cotton, polyester, and others. The company's vision and mission can represent other textile companies that have the same processes and products. The characteristics of textile companies that have processes with human skill factors become critical points that are difficult to replace with robot technology. This has an impact on the needs of a large number of human resources in the industry. The increase in labor costs which always increases every year has a very significant impact on production costs. Thus, expansion is one of the critical factors to be used as a top management strategy in determining the current KPI items. The Balanced Scorecard is a performance evaluation method that can meet these expectations. The design of company performance measurement in this study begins with the translation of the company's vision and mission, secondly, making a proposed corporate strategy using the PQCDSME approach (profit, quality, Cost, Delivery, Service, Moral, Environment). Third, calcify the company's strategy into the perspective of the balanced scorecard. Fourth, the decision making process to determine KPI items using the brainstorming method. Fifth, determining the critical success factor and key performance indicator. Other factors are also compared between the achievement of the previous year as an illustration of determining a target. So the target given will be in accordance with the SMART rules (speciefic, measurable, achievable, realistic and timely). The results are obtained with 4 criteria (financial, consumer, internal business processes, learning and growth). This performance measurement produced 19 key performance indicators, consisting of 6 financial perspective indicators, 1 customer perspective indicator, 7 internal business process perspective indicators, and 5 growth and learning perspective indicators.
Dissertations / Theses on the topic "Profit measurement rules"
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Moynihan, G. "Stock : The lower of cost or market value in the computation of trading profit for tax purposes." Thesis, University of Oxford, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234303.
Full textBook chapters on the topic "Profit measurement rules"
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I. Goray, Leonid. "Diffraction Grating Groove Metrology Using AFM & STM." In Atomic Force Microscopy - Basic Principles to Advanced Applications [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.97257.
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AFM & STM metrology has been around for a long time, and especially intense since it has been awarded by the Nobel Prize in Physics in 1986. Since then, many AFM & STM groove profile measurements on surface relief diffraction gratings have been presented. However, a wide review of the results of the use of AFM & STM methods for groove metrology of various surface relief gratings has not really been undertaken. The following problems are discussed in this chapter: the cantilever tip deconvolution, geometry, and radius; groove shapes and abrupt groove slopes; roughness; PSD functions; etc. Also, the author demonstrates comparisons with other widely-used metrology techniques and examples of AFM & STM data of bulk, coated, and multilayer-coated ruled, or holographic, or lithographic gratings having realistic groove profiles. These gratings were chosen because high quality efficiency data exists, in particular, for space gratings or/and X-ray gratings characterized by synchrotron radiation sources; and their groove profiles, together with random nanoroughness, were measured by AFM or STM to be included in rigorous efficiency and scattered light intensity calculus. In the present chapter, both the earlier published results and the recent, non-published yet results are described and discussed.
Conference papers on the topic "Profit measurement rules"
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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.
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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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Chuang, Han-Sheng, Steve T. Wereley, and Lichuan Gui. "Study of Single Pixel Evaluation for Experimental Measurements in a Microchannel." In ASME 2006 International Mechanical Engineering Congress and Exposition. ASMEDC, 2006. http://dx.doi.org/10.1115/imece2006-14517.
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A newly proposed algorithm named single pixel evaluation (SPE) has been developed to increase the resolution of micro-PIV to its physical limit of one pixel. Despite the SPE is able to improve the resolution significantly in comparison with conventional cross-correlation, some phenomenon are still unknown due to its infancy, resulting in discrepancies between the analytic predictions and the experimental measurements. To provide reliable rules as applying the SPE, an overall inspection of the algorithm's behaviors is essential. This paper investigated five general factors, determining their performances via synthetic particle images subjected to a parabolic flow profile. The factors include particle image quality, particle image density, search radius (SR), particle image displacement, and particle image diameter. The results indicate that the particle image quality behaves the most significantly among the factors. Moreover, the SPE was also compared with the fast Fourier transform based cross-correlation (FFT-CC) under the equivalent signal-to-noise ratio (SNR). The tendencies of optimal values with respect to different factors are revealed in the following text. To complete the study, experiments on a straight microchannel were implemented to verify the observations from the simulations. The measured images which followed the suggested rules show better results than the other ones.
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Nishiguchi, Isoharu, and Seiichi Hamada. "Outline of the JSME Rules on Pipe Wall Thinning Management for Thermal Power Generation Facilities." In ASME 2007 Pressure Vessels and Piping Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/pvp2007-26256.
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In response to the pipe wall thinning damage experienced in power plants in 2004, the Japan Society of Mechanical Engineers (JSME) has started activities to develop technical standards on the pipe wall thinning management. The first edition of the JSME rules on pipe wall thinning management for thermal power generation facilities (JSME S TB1-2006 [1]) was issued in March 2006, and its latest edition will be issued in 2007, which describes the technical requirements to meet the JSME performance-based rules for pipe wall thinning management (JSME S CA-1 2005 [2]). Based on 24,774 inspection data obtained at the thermal power plants in Japan, the latest JSME rules will show the specific attention to the need for inspection of piping systems that are susceptible to the wall thinning damage. The JSME rules describe the selection of thickness measurement locations such as downstream of piping configurations that produce turbulence, downstream of orifices, downstream of control valves, and they describe the periodic inspections including the first inspection to be scheduled taking the wall thinning rate data at the equivalent locations into consideration. The JSME rules stipulate some available inspection methods such as ultrasonic scanning, radiographic profile, eddy current and potential drop technique. This paper presents outline of the JSME rules including basic philosophy, technical requirements on the inspection and testing practices and the relation with the regulations in Japan.
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Tasaka, Yuji, Yasushi Takeda, Kaoru Yokoyama, and Shinya Kojima. "Environmental Flow Field Measurement by Ultrasonic Velocity Profiling." In ASME/JSME 2007 5th Joint Fluids Engineering Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/fedsm2007-37071.
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Ultrasonic velocity profiling (UVP) was applied to an environmental flow attempting an efficient measurement of river flow with higher accuracy in comparison with current measurement methods. Applicability of the method on measurement of an open channel flow was confirmed in a laboratory experiment; namely, the cross sectional velocity distribution of the channel was measured; the flow rate was obtained by integrating the velocity distribution; this showed high accuracy, around 4% in relative error. The method detecting the bottom position of the channel from a single velocity profile was also established and was demonstrated by various boundary conditions at the bottom of the channel. Actual river measurements were performed at a creek flowing out of a small pond in the campus of Hokkaido University; the width of the creek is approximately 1700 mm. Measured velocity distribution at a cross section of the river represents well the flow field. The bottom position of the river detected by the established method corresponds to that measured by a ruler excluding a place covered by waterweed. The flow rate determined by integrating the velocity distribution is in good agreement with that estimated by a weir mounted at the inlet of the river.
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Rejek, Jonas, Maximilian Passmann, Karsten Hasselmann, Felix Reinker, Stefan aus der Wiesche, Lilach Mazor, and Reinhard Willinger. "Profile and Mixing Losses of a Turbine Cascade Under the Condition of Low Reynolds Number Flows." In ASME 2016 Fluids Engineering Division Summer Meeting collocated with the ASME 2016 Heat Transfer Summer Conference and the ASME 2016 14th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/fedsm2016-7568.
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Systematic flow measurements of profile and mixing losses were made across the blade pitches of a linear turbine cascade at low and moderate Reynolds numbers. The effect of Reynolds number on mixing behavior and development of the wake downstream of the trailing edge were investigated by means of traverse results at different planes downstream of the cascade. The experimental loss data were compared with predictions of theoretical boundary layer flow methods and of computational fluid dynamics (CFD) analyses. Several turbulence models available in commercial CFD tools and in the open CFD code OpenFOAM were considered for the present case study. It was found that substantial deviations between the numerical predictions and the experimental data occurred. These deviations may be attributed to the fact that at low Reynolds numbers, laminar and transitional boundary layer flows and flow separation phenomena became relevant. Based on the experimental two-dimensional loss data, the validity of simple Reynolds number scaling rules was assessed.
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Kurz, Julia, Martin Hoeger, and Reinhard Niehuis. "Design of a Highly Loaded Turbine Exit Case Airfoil With Active Flow Control." In ASME 2016 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/imece2016-66008.
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In this paper a design process of a highly loaded profile for a turbine exit case (TEC) application is described. The profile has an increased pitch to chord ratio which is approximately 50% higher compared to conventional airfoils. For the design of the airfoil a two-dimensional (2D) computational fluid dynamics (CFD) prediction method was used in addition to in-house design rules and low Reynolds number experience from previous experiments. Furthermore, common knowledge from turbine and compressor design as well as turbine exit guide vane studies was evaluated and taken as basis for the new design. To verify the highly loaded design, the profile was tested over a wide Reynolds number range in the high speed cascade wind tunnel of the Institute of Jet Propulsion (ISA) at the University of the German armed forces in Munich. The experiments showed a very good agreement between the CFD predictions and the measurements for high Reynolds numbers. In the low Reynolds number regime the tendency to massive flow separation was slightly underestimated by the CFD predictions. It is particularly challenging as the CFD predictions still have problems to calculate open separation bubbles. Active flow control (AFC) by fluidic oscillators was also part of the design process and successfully applied on the profile.
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Kaszynski, Martin, and Oliver Sawodny. "A Moving Horizon Based Sensor Fusion and Load Estimation Concept for Driving Profile - Based Operating Strategy Optimization in Hybrid Hydraulic Trucks." In ASME 2009 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/detc2009-87023.
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In this paper, a moving-horizon based concept for estimating the driving load profile of a hybrid hydraulic truck is proposed. First, a simple model of the hybrid hydraulic drivetrain is given. Based on this model and vehicle data, a sensitivity analysis is performed to determine which (time-varying) model parameters must be known to represent the driving load adequately. As a major contribution of this work, a Moving Horizon Estimation (MHE) scheme is developed to estimate mass and road grade from standard measurement data. Starting from an intuitive nonlinear formulation of the optimization task, the setup is then transformed to a constrained linear quadratic problem. It is shown how additional sensor information can be easily incorporated into the optimization framework to enhance the estimates, since an identifiability analysis shows that the parameters are usually not clearly distinguishable. Finally, it is demonstrated how the estimated load profile can be used to evaluate the fuel savings potential of a hybrid hydraulic truck by computing the fuel optimal operating strategy and comparing it to non-hybrid and rule-based strategies.
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Krzyżanowski, Jerzy, Piotr Krzyślak, and Jerzy Gluch. "On Application of Statistics to Verification of Turbomachinery Calculation Methods." In ASME 1992 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1992. http://dx.doi.org/10.1115/92-gt-272.
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Turbomachinery thermodynamic and fluid-flow calculations are based on more or less sophisticated theoretical models. Correction factors are used to match the calculation results to the measured characteristics of the machine. Evaluation of these coefficients is based as a rule on experiments carried out in simplified geometrical configurations: profile cascades, separate models of machinery stages, air instead of gas or steam etc. This leads inevitably to differences between the calculated and measured characteristics of a real machine. Application of real machine characteristics obtained from field, routine measurements to verification of the coefficients may allow to minimize those differences. Proper application of statistical procedures to experimental and calculated data may contribute to compensation of low accuracy of the routine measurements. In the paper such an approach will be demonstrated for a steam turbine calculation procedure. Threefold reduction of the systematic displacement and three-and-a-half reduction of the scatter between the calculated and measured specific heat consumption of the 200 MW steam turbine cycle was indicated to proove the effectivness of the method. The procedure presented may also be used for other types of power equipment.
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Ando, Masanori, Taiji Tezuka, Toshio Nakamura, Tomohiro Okawa, Yasuhiro Enuma, Nobuchika Kawasaki, and Kazuyuki Tsukimori. "An Evaluation Method for Plastic Buckling of Cantilever Type Pipes Controlled by Displacement Loads: Part 2—Verification of Proposal Method by Buckling Test." In ASME 2011 Pressure Vessels and Piping Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/pvp2011-57548.
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In Fast Breeder Reactors, dominant stresses in the system are secondary, which are induced by constraint of the thermal expansion of components and pipes. Therefore, the structural design rule should essentially prevent the buckling caused by displacement-controlled loads. In this paper the applicability of the estimation method of buckling criterion, which was proposed by the authors on the basis of a series of Finite Element Analysis (FEA), was confirmed by carrying out a series of buckling tests. The displacement-controlled buckling tests were performed with cantilever type pipes made of Mod.9Cr-1Mo steel at room temperature and at 550°C. A visual measurement using image processing was applied to clarify both deformation profile and strain distribution at the local buckling portion of pipes. FEA was used in advance for estimating the buckling behavior of tests, such as load-displacement relationship, deformation profile and longitudinal strain distribution. Comparison between test and FEA results showed that buckling behaviors in the tests are predictable by FEA. The estimation method of buckling criterion on the basis of FEA was found to conservatively cover the test results, and we can conclude that this estimation method can be adopted for designing the piping systems of Fast Breeder Reactors.
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Yao, Jixian, Steven E. Gorrell, and Aspi R. Wadia. "High-Fidelity Numerical Analysis of Per-Rev-Type Inlet Distortion Transfer in Multistage Fans: Part I—Simulations With Selected Blade Rows." In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-50812.
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Demands for improved performance and operability of advanced propulsion systems require an understanding of the physics of inlet flow distortion transfer and generation and the subsequent engine response. This also includes developing a high-fidelity characterization capability and suitable tools/rules for the design of distortion tolerant engines. This paper describes efforts to establish a high-fidelity prediction capability of distortion transfer and fan response via high-performance computing. The current CFD capability was evaluated with a focus of predicting the transfer of prescribed inlet flow distortions. Numerical simulations, comparison to experimental data, and analysis of two selected three-stage fans are presented. The unsteady RANS code Pturbo demonstrated remarkable agreement with data, accurately capturing both the magnitude and profile of total pressure and total temperature measurements. Part I of the paper describes the establishment of the required numerical simulation procedures. The computational domains are limited to the first three blade rows for the first multistage fan and the last three blade rows for the second fan. The paper presents initial validation and analysis of the total pressure distortion transfer and the total temperature distortion generation. Based on the established ground work of Part I, the entire two multi-stage fans were simulated with inlet distortion at normal operating condition and near stall condition, which is part II of the paper. Part II presents the full range validation against engine test data, and in-depth analysis of distortion transfer and generation mechanisms through out the two fans.