This paper presents a numerical approach for analysing three‐dimensional steady‐state rolling by means of the reproducing kernel particle method (RKPM). The approach is…
This paper presents a numerical approach for analysing three‐dimensional steady‐state rolling by means of the reproducing kernel particle method (RKPM). The approach is based on the flow formulation for slightly compressible materials and a detailed description of RKPM and its numerical implementation is presented with the objective of providing the necessary background. Special emphasis is placed on the construction of shape functions and their derivatives, enforcement of the essential boundary conditions and treatment of frictional effects along the contact interface between the workpiece and the roll. The effectiveness of the proposed approach is discussed by comparing the theoretical predictions with the finite element calculations and experimental data found in the literature.
The purpose of this paper is to numerically investigate two dimensional steady state convective heat transfer in a differentially heated square cavity with constant…
The purpose of this paper is to numerically investigate two dimensional steady state convective heat transfer in a differentially heated square cavity with constant temperatures and an inner rotating cylinder. The gap between the cylinder and the enclosure walls is filled with power law non-Newtonian fluid.
Finite volume-based CFD software, Fluent (Ansys 15.0) is used to solve the governing equations. Attribution of the various flow parameters of fluid flow and heat transfer are investigated including Rayleigh number, Prandtl number, power law index, the cylinder radius and the angular rotational speed.
Outcomes are reported in terms of isotherms, streamlines and average Nusselt number (Nu) of the heated wall for various considered here.
A detailed investigates is needed in the context of 3D flow. This will be a part of the future work.
The effect of a rotating cylinder on heat transfer and fluid flow in a differentially heated rectangular enclosure filled with power law non-Newtonian fluid has practical importance in the process industry.
The results of this study may be of some interest to the researchers of the field of chemical or process engineers.
The finite element analysis of deformation of viscoplastic material involves contact between the tool and the workpiece. Here unilateral contact condition with the possibility of nodes originally in contact, losing contact subsequently, is analysed in non‐steady state forming processes. Friction has been taken into consideration through a potential function. Node to node contact is analysed and contact forces at the node are used to decide if the node is to be released. Two different algorithms are presented for treating the nodal contact condition. The one step explicit method with projections on the surface of contact was already implemented in the FORGE2® software. An implicit scheme is proposed and compared with the existing scheme. The advantages of this scheme are numerically shown by solving some examples. It is observed that the volume losses are reduced. This makes it possible to use larger time steps or increase the computational accuracy.
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax…
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.
This chapter builds on previous research that conceptualized organizational politics as an organizational stressor. After reviewing the studies that integrated the…
This chapter builds on previous research that conceptualized organizational politics as an organizational stressor. After reviewing the studies that integrated the occupational stress literature with the organizational politics literature, it discusses the negative implications of the use of intimidation and pressure by supervisors, implications that have generally been overlooked. Specifically, the chapter presents a conceptual model positing that the use of intimidation and pressure by supervisors creates stress in their subordinates. This stress, in turn, affects subordinates’ well-being, evident in higher levels of job dissatisfaction, job burnout, and turnover intentions. The stress also reduces the effectiveness of the organization, reflected in a high absenteeism rate, poorer task performance, and a decline in organizational citizenship behavior. The model also maintains that individual differences in emotional intelligence and political skill mitigate the stress experienced by subordinates, resulting from the use of intimidation and pressure by their supervisors. In acknowledging the destructive implications of such behavior in terms of employees’ well-being and the productivity of the organization, the chapter raises doubts about the wisdom of using it, and advises supervisors to rethink its use as a motivational tool. Implications of this chapter, as well as future research directions, are discussed.
I reexamine the conflicting results in Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013). Frank et al. (2009) conclude that firms can manage book income upward and taxable income downward in the same period, implying a positive relation between aggressive book and tax reporting. Lennox et al. (2013) conclude the relation is negative and aggressive book reporting informs users that aggressive tax reporting is less likely. I identify four key differences in the research designs across the two studies, including measures of aggressive book reporting, measures of aggressive tax reporting, sample time periods, and empirical models. I systematically examine whether each of these differences is responsible for the conflicting results by altering the key difference while holding other factors as constant as possible. I find the relation between aggressive book and tax reporting is driven by the measure of aggressive book reporting, as the relation is positive for some subsets of firms and negative for others. Firms accused of financial statement fraud have a negative relation while nonfraud firms exhibit a positive relation. Using discretionary accruals, I also look for, but do not find a “pivot point” in the relation between aggressive book and tax reporting. I provide a better understanding of the relation between aggressive book and tax reporting by identifying research design choices that are responsible for prior results. I show that measures of both discretionary accruals and financial statement fraud are necessary to gain a more complete picture of the relation between aggressive book and tax reporting.