Academic literature on the topic '”firm rotation”'

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Journal articles on the topic "”firm rotation”"

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Chan, Kam C., Barbara Farrell, and Patricia Healy. "Audit Firm Rotation Concerns And Considerations." Journal of Applied Business Research (JABR) 30, no. 1 (2013): 227. http://dx.doi.org/10.19030/jabr.v30i1.8297.

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The Public Company Accounting Oversight Board (PCAOB) issued a concept release in 2011 which proposes a mandatory audit firm rotation. However, PCAOB indicates that there is a limited amount of empirical data and research evidence on the potential costs and benefits of such mandatory audit firm rotation. This study provides some empirical evidences related to PCAOBs concerns. Specifically, we find that the largest clients audited by Big 4 accounting firms have few material internal control weaknesses and accounting restatements. In addition, accounting restatements are often reported within fo
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Kalanjati, Devi Sulistyo, Damai Nasution, Karin Jonnergård, and Soegeng Sutedjo. "Auditor rotations and audit quality." Asian Review of Accounting 27, no. 4 (2019): 639–60. http://dx.doi.org/10.1108/ara-10-2018-0182.

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Purpose The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature, audit rotation has several benefits, and one of them is it can bring a fresh look to audit tasks and subsequently improve audit quality. Moreover, audit itself can help a client to improve its financial reporting. However, ineffective communication between predecessor and successor audit partners or audit firms, and pseudo-rotation can hamper that benefit. Design/methodology/approach This study uses multivari
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Jennings, Marianne Moody, Kurt J. Pany, and Philip M. J. Reckers. "Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments." Accounting Horizons 20, no. 3 (2006): 253–70. http://dx.doi.org/10.2308/acch.2006.20.3.253.

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The Sarbanes-Oxley (SOX) legislation mandated modest threshold levels of corporate board independence and expertise, as well as audit partner (not firm) rotation. One objective was to create an environment supportive of enhanced actual and perceived auditor independence. This study examines whether perceptions of auditor independence and auditor liability are incrementally influenced by further strengthening corporate governance and by rotating audit firms. Our experimental study addresses these questions by analyzing responses of 49 judges attending a continuing education course at the Nation
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He, Li-Jen, and Jianxiong Chen. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?" Sustainability 13, no. 4 (2021): 2058. http://dx.doi.org/10.3390/su13042058.

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Under mandatory rotation, the switching cost may be the most influential factor to be considered for experienced mandatory audit rotations. This study attempts to explore the impacts of the mandatory rotation mechanism on company information disclosure and signaling strategies by examining the audit partner and audit firm switching activities of the mandatory rotation company. Are companies that experience mandatory audit rotation more likely to engage industry specialist auditors with better industry-specific knowledge and reputations to minimize the costs of mandatory rotations? Furthermore,
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Mechelli, Alessandro, and Riccardo Cimini. "Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context." International Business Research 10, no. 1 (2016): 143. http://dx.doi.org/10.5539/ibr.v10n1p143.

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This research aims to investigate whether and to what extent investors place more weight on accounting amounts disclosed in annual reports issued by entities that experienced a rotation of the audit firm or of the key audit partner. Analysing a sample of 97 non-financial entities listed in the Milan stock exchange over the period 2006-2014, the paper provides evidence that rotations positively affect the value relevance of accounting amounts. In addition, the paper shows how the audit firm rotation and the key partner rotation act only in part as substitutes, as the former is more capable than
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Carcello, Joseph V., and Albert L. Nagy. "Audit Firm Tenure and Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 55–69. http://dx.doi.org/10.2308/aud.2004.23.2.55.

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The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit
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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed
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Kim, Sook, Seon Kim, Dong Lee, and Seung Yoo. "How Investors Perceive Mandatory Audit Firm Rotation in Korea." Sustainability 11, no. 4 (2019): 1089. http://dx.doi.org/10.3390/su11041089.

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Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk. After the global crisis and accounting scandals, mandatory audit firm rotation has been implemented globally. However, few studies have investigated either the cost or the benefit of mandatory audit firm rotation. Prior studies provide only indirect evidence on the effects of audit firm tenure on audit quality/perceived audit quality. By discussing prio
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Williams, L. Tyler, and W. Mark Wilder. "Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from PCAOB Comment Letters." Current Issues in Auditing 11, no. 1 (2016): A22—A44. http://dx.doi.org/10.2308/ciia-51563.

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SUMMARY This study examines practitioners' perspectives on audit firm rotation and alternative solutions to enhance independence in the audit industry as solicited by the PCAOB's “Concept Release on Audit Firm Rotation and Auditor Independence.” Accordingly, we synthesize the opinions found in comment letters of 15 American public accounting firms—eight of which are annually inspected by the PCAOB and seven of which are inspected tri-annually. Altogether, we find the firms generally offer homogenous rationale for opposition to audit firm rotation. However, most importantly, we note that the ov
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Pramesti, Wahyu, and Sayekti Endah Retno Meilani. "MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 2 (2019): 54–64. http://dx.doi.org/10.32492/eba.v5i2.845.

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The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtaine
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Dissertations / Theses on the topic "”firm rotation”"

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Özalp, Murat Ozan, and Michael Torres. "Införandet av EU:s revisionspaket : En studie om obligatorisk byrårotation och revisionskvalité." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30609.

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Bakgrund: Innan rotationskrav för revisorer har hunnit cementeras och ge utslag, har Regeringen i ett nytt betänkande lagstadgat även krav för rotation för byråer. Krav på byrårotation uppkom som en proposition efter finanskrisen 2008, som ett led i att strama åt regelverket för revisionsbyråer. Den Europeiska kommissionen skriver i sitt betänkande att även om de huvudansvariga revisorerna byts ut med jämna mellanrum kvarstår risken för en jävsituation. Syfte: Syftet med studien är att undersöka hur revisionsbyråer, kunder och myndigheter förhåller sig till obligatorisk byrårotation. Vi kommer
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Kim, Jamie J. "Should Mandatory Audit Firm Rotation Be Implemented?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/367.

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The accounting profession, particularly the public company auditing profession, has experienced a drastic transformation over the last decade. Following a series of costly accounting scandals that tarnished the profession’s credibility, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) for more rigorous regulation of public companies and public accounting firms. The new policy changed audit interactions with clients and included a mandate for the periodic rotation of audit partners on audit engagements to increase auditor independence. Currently being debated are further changes that may le
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Edström, Karl-Johan, and David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.

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Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visib
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the
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McGregor, Dale. "The Impact of mandatory audit firm rotation on the statutory duties of Directors." Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30833.

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On 5 June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with criticism from many stakeholders due to the adverse effects many believe the implementation of MAFR will have on audit quality and auditor independence. To date, there have been limited studies which focus on the impact of audit quality and auditor independence on audit practitioners in South Africa as a
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Carlsson, Peder, and William Blomström. "The conservative newcomer : The effects on audit quality as a consequence of audit firm rotation in Swedish publicly listed companies 2008-2012." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-205313.

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The topic of the effects of audit quality as a consequence of audit firm rotation has been debated for decades in business science. It has also been discussed in the political arena. In April 2013 the Legal Affairs Committee of the European Union voted for a draft law requiring mandatory audit firm rotation for periods of 14 years. Countries such as Sweden might face the possible changes in audit quality that the mandatory audit firm rotation entails. In the light of these events, we studied how the audit quality changes when audit firms rotate. Because we used the Jones Model and the Modified
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Ekedahl, Madeleine, and Linda Svensson. "Ingen byrårotation är den andra lik : En komparativ intervjustudie om publika och privata aktiebolags byrårotationer." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86268.

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Bakgrund: I Sverige finns lagstiftning kring att publika och privata aktiebolag ska genomgå revision. Syftet med revision är att granska ett bolags räkenskaper och den förvaltning som sker av styrelse och verkställande direktör. I ämbetet som revisor ska denne agera oberoende gentemot bolaget och just oberoendet ifrågasattes av EU-kommissionen efter den finanskris som bland annat drabbade Europa mellan 2007 och 2009. Ifrågasättandet ledde till en ny lag för publika aktiebolag som tvingar dem att byta revisionsbyrå. Genomförandet av en byrårotation kan för både privata och publika aktiebolag sk
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Shah, Latisha. "Institutional Ownership in Relation to the Mandatory Audit Firm Rotation Rule and its Effect on Audit Quality." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1878.

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Previous studies have concluded that mandatory audit firm rotation (MAFR) has not been successful in controlling the outcomes of the auditor-client relationship. Additionally, the literature concludes that high institutional ownership enhances audit quality through monitoring the management-auditor relationship. This paper hypothesizes that better corporate governance in terms of high institutional ownership percentage will enhance audit quality during a MAFR regime. Since countries that have implemented MAFR in the past have their data in their local languages, I use the special case of Arthu
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Thomson, Chelsea. "Exploring the perspectives of audit committee members on mandatory audit firm rotation in a South African context." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29203.

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This study examines the perspectives of experienced audit committee members on mandatory audit firm rotation (MAFR) in a South African context. This follows the recent initiatives by the Independent Regulatory Board of Auditors (IRBA) to make audit firm rotation compulsory in South Africa. Semi-structured, in-person interviews were conducted with audit committee members in South Africa to explore and contribute to the existing literature on audit committee member positions on MAFR. Twenty-two audit committee members were interviewed. Key discussion areas revolved around the regulator’s intende
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Lilja, Sandra, and Annica Sandström. "Obligatorisk byråtotation : påverkan på revisorns oberoende och den finansiella stabiliteten." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15179.

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Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende. Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilk
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Books on the topic "”firm rotation”"

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Office, General Accounting. Public accounting firms: Required study on the potential effects of mandatory audit firm rotation : report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. GAO, 2003.

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Office, General Accounting. Mandatory audit firm rotation study: Study quesionnaires, responses, and summary of respondents' comments : report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial. GAO, 2004.

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Office, General Accounting. Mandatory audit firm rotation study: Study questionnaires, responses, and summary of respondents' comments : report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. GAO, 2004.

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Curtis, Robert O. Extended rotations and culmination age of coast Douglas-fir: Old studies speak to current issues. U.S. Dept. of Agriculture, Forest Service, Pacific Northwest Research Station, 1995.

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Faghri, Amir. Numerical and experimental analysis of a thin liquid film on a rotating disk related to development of a spacecraft absorption cooling system. National Aeronautics and Space Administration, 1990.

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Faghri, Amir. Numerical simulation of fluid flow and heat transfer in a thin liquid film over a stationary and rotating disk and comparison with experimental data. National Aeronautics and Space Administration, 1990.

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Franzel, Jeanette M. Public Accounting Firms: Required Study On The Potential Effects Of Mandatory Audit Firm Rotation. Diane Pub Co, 2004.

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Center, NASA Glenn Research, ed. Heat transfer on a film-cooled rotating blade. National Aeronautics and Space Administration, Glenn Research Center, 1999.

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Heat transfer on a film-cooled rotating blade. National Aeronautics and Space Administration, Glenn Research Center, 1999.

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Heat transfer on a film-cooled rotating blade. National Aeronautics and Space Administration, Glenn Research Center, 1999.

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Book chapters on the topic "”firm rotation”"

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Sulhani and N. K. E. Putri. "Audit firm selection and voluntary audit firm rotation: Which factors matter?" In Business Innovation and Development in Emerging Economies. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-1.

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Nieswand, Christoph. "Faraday Rotation Calculations for a FIR Polarimeter on ITER." In Diagnostics for Experimental Thermonuclear Fusion Reactors 2. Springer US, 1998. http://dx.doi.org/10.1007/978-1-4615-5353-3_23.

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Lund, J. W. "Dynamic Coefficients for Fluid Film Journal Bearings." In Vibration and Wear in High Speed Rotating Machinery. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1914-3_36.

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Gaissinski, I., Y. Levy, V. Rovenski, and V. Sherbaum. "Rotational Liquid Film Interacted with Ambient Gaseous Media." In Geometry and its Applications. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04675-4_9.

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Holmes, R. "The Control of Rotor Vibration using Squeeze-Film Dampers." In Vibration and Wear in High Speed Rotating Machinery. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1914-3_23.

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Nordmann, R. "Identification of Modal Parameters of an Elastic Rotor with Oil Film Bearings." In Vibration and Wear in High Speed Rotating Machinery. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1914-3_30.

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Duron, Ziyad H. "Stability Monitoring of Burning Structures Based on Fire-induced Vibration Monitoring." In Rotating Machinery, Structural Health Monitoring, Shock and Vibration, Volume 5. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-9428-8_12.

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Abhangi, Nikhilkumar D., G. M. Deheri, and Shruti S. Mehta. "Magnetic Fluid-Based Squeeze Film Between Rotating Curved Rough Circular Plates." In Lecture Notes in Mechanical Engineering. Springer India, 2013. http://dx.doi.org/10.1007/978-81-322-1656-8_4.

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Ma, F. "Flow of a Thin Liquid Film over a Rough Rotating Disk." In Nonlinear Stochastic Mechanics. Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-84789-9_32.

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Santamato, E., B. Daino, M. Romagnoli, M. Settembre, and Y. R. Shen. "Collective Rotation of Molecules Driven by the Angular Momentum of Light in a Nematic Film." In Opticals Effects in Liquid Crystals. Springer Netherlands, 1986. http://dx.doi.org/10.1007/978-94-011-3180-3_19.

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Conference papers on the topic "”firm rotation”"

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Suryanarayanan, A., S. P. Mhetras, M. T. Schobeiri, and J. C. Han. "Film-Cooling Effectiveness on a Rotating Blade Platform." In ASME Turbo Expo 2006: Power for Land, Sea, and Air. ASMEDC, 2006. http://dx.doi.org/10.1115/gt2006-90034.

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Film cooling effectiveness measurements under rotation were performed on the rotor blade platform using a pressure sensitive paint (PSP) technique. The present study examines, in particular, the film cooling effectiveness due to purging of coolant from the wheel-space cavity through the circumferential clearance gap provided between the stationary and rotating components of the turbine. The experimental investigation is carried out in a new three-stage turbine facility, recently designed and taken into operation at the Turbomachinery Performance and Flow Research Laboratory (TPFL) of Texas A&a
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Wu, Hong, Huichuan Cheng, Yulong Li, and Shuiting Ding. "Experimental Study of Sister Hole Film Cooling Performance in a Rotating Flat Plate Model." In ASME Turbo Expo 2015: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/gt2015-42188.

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Film cooling performance of a sister hole was investigated in a flat plate model by applying Thermochromic Liquid Crystal (TLC) technique under the stationary and rotating conditions. The flat plate model is installed in the test section. The sister hole include one main hole and two additional side holes with the smaller diameter in the spanwise direction. The diameter of the main hole is 4 mm and the injection angle is 30°. The density ratio of coolant to mainstream is 1.05. The Reynolds number (ReD) based on the velocity of mainstream and the diameter of the main hole are 2300, 3400 and 450
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Suryanarayanan, A., B. Ozturk, M. T. Schobeiri, and J. C. Han. "Film Cooling Effectiveness on a Rotating Turbine Platform Using Pressure Sensitive Paint Technique." In ASME Turbo Expo 2007: Power for Land, Sea, and Air. ASMEDC, 2007. http://dx.doi.org/10.1115/gt2007-27122.

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Film cooling effectiveness is measured on a rotating turbine blade platform for coolant injection through discrete holes using pressure sensitive paint technique (PSP). Most of the existing literatures provide information only for stationary end-walls. The effects of rotation on the platform film cooling effectiveness are not well documented. Hence, the existing 3-stage turbine research facility at TPFL, Texas A&M University was re-designed and installed to enable coolant gas injection on the 1st stage rotor platform. Two distinct coolant supply loops were incorporated into the rotor to fa
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Yoshida, Kenji, Tomoya Adachi, Isao Kataoka, et al. "Hydrodynamic Behavior of Swirling Liquid Film Flow on Rotating Disc." In ASME/JSME 2003 4th Joint Fluids Summer Engineering Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/fedsm2003-45184.

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Experimental and analytical studies have been carried out on the hydrodynamic behavior of swirling liquid film flow on a rotating disc. Film flow formation and swirling waves on the liquid film were analyzed through observation using high speed video. Liquid film thickness was measured using the Laser refraction method and compared with prediction. The rotating disc is 200 mm in diameter and was made of Silicon (Silicon wafer in industrial use). The rotating speed is up to 100 rad/sec (2000 rotations per min.) Water is supplied to the center of the disc at a flow rate of 8.3 × 10−6 m3/s (500 c
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Wu, Hongwei, Guoqiang Xu, Bin Yang, Zhi Tao, Shuiting Ding, and Zhenming Zhao. "Heat Transfer Coefficients of Film Cooling on a Rotating Turbine Blade Model: Part II—Effects of Reynolds Number and Rotation Number." In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-50535.

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An experimental study was conducted to investigate the heat transfer characteristics of film cooling on a rotating turbine blade model with a single cylindrical injection hole. As an important supplement to the study of Tao et al. [Z. Tao, Z.M. Zhao, S.T. Ding, G.Q. Xu, B. Yang and H.W. Wu, Experimental investigation of film cooling on a rotating turbine blade model: Part I. Effect of blowing ratio on heat transfer coefficients], the effects of Reynolds number ReD and rotation number Rt on local heat transfer coefficient distributions are presented in this paper. A steady-state thermochromic l
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Dhanasekaran, T. S., and Ting Wang. "Simulation of Mist Film Cooling on Rotating Gas Turbine Blades." In ASME Turbo Expo 2009: Power for Land, Sea, and Air. ASMEDC, 2009. http://dx.doi.org/10.1115/gt2009-59424.

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Film cooling technique has been successfully applied to gas turbine blades to prevent it from the hot flue gas. However, a continuous demand of increasing the turbine inlet temperature to raise the efficiency of the turbine requires continuous improvement in film cooling effectiveness. The concept of injecting mist (tiny water droplets) into the cooling fluid has been proven under laboratory conditions to significantly augment adiabatic cooling effectiveness 50–800% in convective heat transfer and impingement cooling. The similar concept of ejecting mist into air film cooling has not been prov
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Månsson, M., O. K. Forslund, H. Nozaki, et al. "LE-\(\mu ^{ + }\)SR Study of Superconductivity in the Thin Film Battery Material LiTi2O4." In Proceedings of the 14th International Conference on Muon Spin Rotation, Relaxation and Resonance (μSR2017). Journal of the Physical Society of Japan, 2018. http://dx.doi.org/10.7566/jpscp.21.011025.

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Ma, Yiwen, Haiwang Li, Meisong Yang, Min Wu, and Huimin Zhou. "Numerical Study on Influencing Factors of Film Cooling on Turbine Blade Leading Edge Under Rotating State." In ASME 2018 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/imece2018-87258.

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Engine turbine blades operate at a high speed of rotation and are subjected to high temperature and pressure prevailing gas from the combustion chamber, making the working condition very harsh. In particular, the leading edge of the blade, which is directly subjected to high-temperature gas impacts, is the hottest part of the turbine. Therefore, it is of great importance to improve the protection of the blade leading edge and enhance the understanding of this part of the flow field and temperature field. This paper will focus on the phenomenon of wake deflection and study the film cooling char
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Young, Patrick, Shui Ting Ding, and Zhi Tao. "Numerical Investigation of the Rotation on the Film Cooling Over a Flat Surface." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-68553.

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A computational analysis was carried out to comprehend the mechanism of rotation on the film cooling which is important in understanding the mixing process between the film coolant and the hot stream air over the high pressure turbine blades. In this paper, a simple flat surface with a vertical film cooling hole was positioned parallel to the hot main stream and different rotating orientations were selected to simulate the blade pressure or suction sides. A polar coordinate frame was used with the center of the film cooling hole center as the origin point and three parameters S/D, the polar an
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10

Cuadrado, D. G., S. Lavagnoli, and G. Paniagua. "Methodology to Correct the Magnetic Field Effect on Thin Film Measurements." In ASME Turbo Expo 2015: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/gt2015-42715.

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Machined ferrous metal components may carry a magnetic field, which in rotation disturb the output of electrical sensors. To minimize the effect on the electrical instrumentation, the rotating components are usually demagnetized. However, even after the demagnetization process, a residual magnetism unavoidably remains. This paper presents a methodology to predict the effects of a rotating magnetic field induced on thin-film measurements. In addition to the prediction of the magnetic effects, a procedure to correct the spurious variation in the readings of thin film gauges has been developed to
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Reports on the topic "”firm rotation”"

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Curtis, Robert O. Extended rotations and culmination age of coast Douglas-fir: old studies speak to current issues. U.S. Department of Agriculture, Forest Service, Pacific Northwest Research Station, 1995. http://dx.doi.org/10.2737/pnw-rp-485.

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