Commentary on Section 264 of ITAA 1936: commissioner may require information and evidence
Dabner, Justin
2007-01-01
Search results
8,926 records were found.
Based on a comprehensive prototype, the researchers at the Otto von Guericke University systematically investigate components and system solutions within a project regarding the interplay of electric vehicles and range extenders. In consideration of the electric vehicle, named Editha, different operating strategies for the use of range extenders in the predominant application field of electric mobility were tested. The principal objectives of the project are to determine appropriate operating strategies for the use of a range extender and operating characteristics for an optimal system configuration of existing or future engine technology in combination with the respective generator technology. Thus, sensible and expedient combinatorics with regard to weight and performance criteria arises. This project aims at gaining an overall under...
Aerodynamics has played a more and more important role in motorsports for
maximising the race car performance. Amongst all the aerodynamic devices of race
car, the front wing plays a vital role. In order to evaluate aerodynamic forces and
develop new solutions for the race car, Computational Fluid Dynamics (CFD) has
become a powerful tool. The most classical numerical simulations are based on
solving the Reynolds Averaged Navier-Stokes (RANS) equations.
In this project, the aerodynamics of front wings in ground effect has been studied
using computational methods. A serious of simulations has carried out both for a
single element wing and a double element wing by using DLR‟s FLOWer code.
Simulations using three numerical schemes and three different turbulence models are
carried out and the computational results were compared with the ex...
Considering the high labour costs and intensive competitions in the global market, improving the effective deployment of innovative design and manufacturing and utilisation of all existing technical information, for the full life cycle of the product, is essential and much needed for manufacturing Small and Medium sized Enterprises (SMEs) in particular. Cloud Manufacturing , as a powerful tool supported with ‘big data’, will likely enable SMEs to move towards using dynamic scalability and ‘free’ available data resources in a virtual manner and to provide solution-based, value-added, digital-driven manufacturing service over the Internet. The research presented in this paper aims to develop a cloud manufacturing based approach towards value-added, knowledge/solution driven manufacturing for SMEs, where there are many constraints in en...
The Niger Delta has been described as one of the most petroleum-polluted places in the world. The oil and gas industry located in this region is the economic mainstay of Nigeria and has contributed to key aspects of life in our modern society. However, the indigenous nationalities and residents of the Niger Delta have been exposed to appalling environmental conditions due to the operations of the upstream petroleum industry within their communities. Whereas much is known about the environmental consequences of the operations of the oil and gas industries, including the fallout of crude oil spillage incidences, comparatively, very little is known about the risks to human health due to exposures to these environmental conditions. This could be a source of fear and frustration. The knowledge about the human health repercussions of the ups...
Despite spending much of their operating life in clear air, aircraft gas turbine
engines are naturally prone to deterioration as they are generally not fitted
with air filters. Engines are particularly at risk during takeoff and landing, and
whilst operating in areas of pollution, sand, dust storms, etc. The build-up of
contaminants, especially on the compressor surfaces, leads to a dramatic
reduction in compressor efficiency, which gives rise to a loss of available
power, increased fuel consumption and increased exhaust gas temperature.
These conditions can lead to flight delays, inspection failures, withdrawal from
service, increased operating costs and safety compromises.With the growing
interest in life cycle costs for gas turbine engines, both engine manufacturers
and operators are investigating the tradeoffs between performance
i...
A critical part of new product development projects is the industrialization process of new products which affects both time and the cost. The industrialization of new products or variants in low-volume production systems has some specific challenges which are caused by characteristics of low-volume products and production systems. Therefore, an exploratory case study is made within two Swedish manufacturing companies to understand these challenges and compare the industrialization process in high and low volume production systems. The results of the multiple case studies indicate four challenges including knowledge transfer from the projects into production, development of the work instructions, the need for a higher level of training of the operators and production system design and the obligatory tailoring of the new products to the...
The rapid increase in volume of digital information can cause concern among organisations regarding manageability, costs and security of their information in the long-term. As cloud computing technology is often used for digital preservation purposes and is still evolving, there is difficulty in determining its long-term costs. This paper presents the development of a generic cost model for public and private clouds utilisation in long term digital preservation (LTDP), considering the impact of uncertainties and obsolescence issues. The cost model consists of rules and assumptions and was built using a combination of activity based and parametric cost estimation techniques. After generation of cost breakdown structures for both clouds, uncertainties and obsolescence were categorised. To quantify impacts of uncertainties on cost, three-...
A prominent claim within the literature is that ‘green’ firms are fundamentally more resilient to financial, environmental and social shocks, relative to firms that take no environmental action. To test this, this study compared the financial performance of firms in the UK FTSE4good, and similar firms outside the FTSE4Good through selected financial, environmental and social shocks
Firstly the FTSE4Good indices were compared to the performance of the FTSE All-Share through several shocks. The results of which indicated through average returns, ranking performance and descriptive statistics that the FTSE4good Benchmark did not provide resilience in excess of the FTSE All-Share. The lack of significance was thought to be the consequence of diversification caused by the heterogeneity of each firm’s core business. The FTSE4good UK 50 showe...
This paper describes a multi-sensor measuring system for reverse engineering applications. A sphere-plate artefact is developed for data unification of the hybrid system. With the coordinate data acquired using the optical system, intelligent feature recognition and segmentation algorithms can be applied to extract the global surface information of the object. The coordinate measuring machine (CMM) is used to re-measure the geometric features with a small amount of sampling points and the obtained information can be subsequently used to compensate the point data patches which are measured by optical system. Then the optimized point data can be exploited for accurate reverse engineering of CAD model. The limitations of each measurement system are compensated by the other. Experimental results validate the accuracy and effectiveness of t...
This paper is a preliminary study of the human contribution to variability in manufacturing industry and how motivation and learning play a key role in this contribution. The longer term aim is to incorporate this understanding in a methodology, using principles and guidelines, that aims to help in the design of intelligent automation that reduces product variability. This paper reports on the early stages that are concerned with understanding relationships between human-induced product variability, task complexity and human characteristics and capabilities. Two areas have been selected for initial study in manufacturing industry: (a) the relationship between manual task complexity and product variability and (b) the relationship between employee motivational factors and learning behaviours. The paper discusses the progress to date in ...
