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This paper aims to propose a method to automate the tolerance analyses of mechanical assembly using STandard for the Exchange of Product model data-Application Protocol Part 242 (STEP AP 242) files derived from the 3-D computer-aided design (CAD) models.

Product manufacturing information and mating information available in ISO 10303 STEP AP242 files resulting from the 3-D CAD model of mechanical assembly are extracted. The extracted geometric attributes, geometric dimensioning and tolerancing (GD&T) and mating information are used to automatically generate assembly graph and mating edges required for the tolerance analyses of the mechanical assembly by using the matrix approach.

The feasibility of the proposed method is verified through two mechanical assembly case studies. The results of manual calculations and tolerance values computed by the automated method are very closely matching.

Tolerance analysis is an integral part of product development that directly influences the cost and performance of a product. Apart from the academic interest, the work is expected to have positive implications for the digital design and smart manufacturing industry that involve in the development of solutions for automation of design and manufacturing system functions.

The approach presented in the paper that aids the automation of tolerance analyses of mechanical assembly is an innovative application of the STEP AP 242 file. The automation of tolerance analyses would improve the productivity and efficiency of the product realization process.

This paper aims to work exhibits the temperature distribution over the surface of the workpiece during plasma arc cutting process.

The moving heat source is taken into consideration for calculating the heat created by plasma arc. The heat is generated at the plasma – liquid metal boundary. The heat of fusion is also considered for estimation because of molten layer separates the plasma and solid layer. This causes to hamper the heat transfer towards the melting front. Eliminating the heat resistance may calculation error at high cutting speed. Power required to melt the material depends on the speed of the cut.

Higher cutting speed increases the power required. The temperature drop over the layer of molten front increases as the speed of cut increases at higher Peclet number. Different thickness of the molten layer was taken for calculation i.e. zero thickness, 10 and 20 per cent.

The estimated results are shown in non-dimensional form. So, the method can be applied for any other types of material.

Structural topology optimization is computationally expensive due to the involvement of high-resolution mesh and repetitive use of finite element analysis (FEA) for computing the structural response. Since FEA consumes most of the computational time in each optimization iteration, a novel GPU-based parallel strategy for FEA is presented and applied to the large-scale structural topology optimization of 3D continuum structures.

A matrix-free solver based on preconditioned conjugate gradient (PCG) method is proposed to minimize the computational time associated with solution of linear system of equations in FEA. The proposed solver uses an innovative strategy to utilize only symmetric half of elemental stiffness matrices for implementation of the element-by-element matrix-free solver on GPU.

Using solid isotropic material with penalization (SIMP) method, the proposed matrix-free solver is tested over three 3D structural optimization problems that are discretized using all hexahedral structured and unstructured meshes. Results show that the proposed strategy demonstrates 3.1× –3.3× speedup for the FEA solver stage and overall speedup of 2.9× –3.3× over the standard element-by-element strategy on the GPU. Moreover, the proposed strategy requires almost 1.8× less GPU memory than the standard element-by-element strategy.

The proposed GPU-based matrix-free element-by-element solver takes a more general approach to the symmetry concept than previous works. It stores only symmetric half of the elemental matrices in memory and performs matrix-free sparse matrix-vector multiplication (SpMV) without any inter-thread communication. A customized data storage format is also proposed to store and access only symmetric half of elemental stiffness matrices for coalesced read and write operations on GPU over the unstructured mesh.

The Canadian mutual fund setting is unique in that two governance mechanisms – corporate and trust – coexist. This study empirically examines the impact of each mechanism on fund fees and performance. We find that corporate class funds charge higher fees but deliver superior fee-adjusted returns than trust funds. We then analyze the impact of various board characteristics on fees and performance for corporate class funds. We find that a board with smaller size, CEO duality, and a higher percentage of independent directors is more likely to charge lower fees. In addition, smaller boards are strongly associated with higher fee-adjusted performance. Our study supports agency theory over stewardship theory and provides valuable guidelines for Canadian investors and regulatory agencies.

This paper builds upon a new era of research seeking to understand variability in how desirable outcomes result from engaging rap music as a health enhancing artifact. More specifically, the study explores the music mediated pathways to individual and community well-being. The study emphasizes female music engagement. Quantitative methods are used to examine listening habits and preferences associated with empowering rap music engagement among a female sample of 202 university students using an a priori established path analysis model. Results echo prior research that suggests the functional value of music in helping to define the self independently and articulate one’s social identity within the context of community (Dixon, Zhang, & Conrad, 2009; Hill, 2009; Travis & Bowman, 2012). Specifically, results suggest that among females in this sample, (a) their appropriation of rap music can be empowering, (b) specific factors play a significant role in determining the difference between females that feel more or less empowered from their interactions with rap music, and (c) female listeners were more likely to appropriate rap music for personal and community growth if it was their favorite music type, if they listened often, and if they tended to listen alone more often than with friends. These research findings offer promising routes for more in depth qualitative analysis to help uncover the nuances of preferred engagement strategies and to help define the subjective lived experiences that lead to feeling empowered by music to act toward positive change for oneself and others. Practical results indicate the possibility for gender-specific education, therapeutic or empowerment-based programs that utilize rap music as a rubric.

This paper describes the concept of mutual knowledge and its potential impact on virtual team performance. Based on an analysis of extant literature, we argue that there is a gap in our understanding of what is known about mutual knowledge as it impacts team dynamics and virtual team performance. Supporting literature, anecdotes, and case studies are used to discuss the importance of mutual knowledge for virtual team performance and the research issues that need to be addressed in the future.

This chapter bridges two theoretical concerns: making sense of emancipatory processes within institutional work on the one hand and providing a more nuanced understanding of actorhood on the other hand. The authors develop the notion of ‘institutional co-appropriation work’ to characterise an emancipatory process whereby an institutionalised actor in a subaltern position manages to emancipate by appropriating some founding features of the elites position. The authors build on a case study focussing on the ‘Everest brawl’, an altercation high up on the mountain that revealed a critical evolution of sherpa actorhood. The authors analyse the struggles in the Nepalese mountaineering industry and show how sherpa actorhood is currently being reconfigured by the action of a few individuals willing to be recognised for their climbing abilities, and not their role as porters. This case epitomises the emergence of two distinct phenomena, explaining the magnitude of the event: the emergence of an empowered ‘new sherpa’ revealing heterogeneity of sherpa actorhood, in contrast to the accepted representations and the institutional work blurring the underlying rules and institutionalised roles of the mountaineering industry in Nepal. The implications for institutional work literature are twofold. First, the study of emancipatory processes benefits from more nuanced cases, where the actor in the subaltern position does not simply try to remove the dominant actor. Second, the notion of ‘actor’ within this stream of literature should not be taken-for-granted as is often the case.

The purpose of this paper is to contribute to the existing literature on financial risk disclosure by examining a sample of non-financial Indian companies listed on the Bombay stock exchange (BSE) to explore the degree of information about financial risks contained in their annual reports.

To study the financial risk disclosure of Indian companies, a sample of 206 non-financial companies has been derived from the top 500 listed companies at BSE. The method used in this study to analyze risk disclosure is content analysis. A total of 1,854 annual reports are scanned through software Nvivo-12 to find different types of risk words. Overall, risk disclosure, category wise risk disclosure, year-wise risk disclosure and sector-wise risk disclosure are assessed. The risk disclosure index is also computed.

The results show that there are some risk disclosure practices in Indian companies. No general pattern is observed. Companies are following vague method of risk disclosure. In the true sense, Indian companies are now started risk disclosure practices since 2018. This may be because of pressure from regulating bodies and stakeholders with greater detail about their financial risks.

This study is carried out for Indian non-financial companies. The paper adds to the literature relating to financial risk disclosure in developing countries.