Journal articles: 'Material Control and Material Accounting Force'

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Elanayar, S., and Y. C. Shin. "Modeling of Tool Forces for Worn Tools: Flank Wear Effects." Journal of Manufacturing Science and Engineering 118, no. 3 (August 1, 1996): 359–66. http://dx.doi.org/10.1115/1.2831037.

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A general procedure for the separation of ploughing forces from shearing forces on the shear plane is outlined. The first part of the paper deals with the experimental separation of these forces using the predictive machining theory developed by Oxley. The forces are decomposed by first separating the shear forces from the total forces and then employing an iterative procedure to calculate the normal forces on the shear plane. All analysis is conducted for three dimensional cutting. The second part of the paper develops a procedure to model the ploughing forces by accounting for the change in geometry with flank wear. The procedure uses the indentation models along with values of tool and workpiece material constants to determine the indentation force. Models for the indentation depth are developed from a few designed experiments and the predictions by the established models are then compared with experimental results obtained for different cutting conditions. The theoretical predictions of the ploughing forces agree closely with results of the experiments. Additional analysis using ceramic tools also show reasonably good agreement between predictions and experimental measurements.

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Silva, Tiago E. F., Afonso V. L. Gregório, Abílio M. P. de Jesus, and Pedro A. R. Rosa. "An Efficient Methodology towards Mechanical Characterization and Modelling of 18Ni300 AMed Steel in Extreme Loading and Temperature Conditions for Metal Cutting Applications." Journal of Manufacturing and Materials Processing 5, no. 3 (July 28, 2021): 83. http://dx.doi.org/10.3390/jmmp5030083.

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A thorough control of the machining operations is essential to ensure the successful post-processing of additively manufactured components, which can be assessed through machinability tests endowed with numerical simulation of the metal cutting process. However, to accurately depict the complex metal cutting mechanism, it is not only necessary to develop robust numerical models but also to properly characterize the material behavior, which can be a long-winded process, especially for state-of-stress sensitive materials. In this paper, an efficient mechanical characterization methodology has been developed through the usage of both direct and inverse calibration procedures. Apart from the typical axisymmetric specimens (such as those used in compression and tensile tests), plane strain specimens have been applied in the constitutive law calibration accounting for plastic and damage behaviors. Orthogonal cutting experiments allowed the validation of the implemented numerical model for simulation of the metal cutting processes. Moreover, the numerical simulation of an industrial machining operation (longitudinal cylindrical turning) revealed a very reasonably prediction of cutting forces and chip morphology, which is crucial for the identification of favorable cutting scenarios for difficult-to-cut materials.

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Eryshev, V. A. "Methodology of studying the mechanical properties of composite materials (reinforced concrete)." Industrial laboratory. Diagnostics of materials 84, no. 12 (December 20, 2018): 61–67. http://dx.doi.org/10.26896/1028-6861-2018-84-12-61-67.

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The mechanical properties of a complex composite material formed by steel and hardened concrete, are studied. A technique of operative quality control of new credible concrete and reinforcement, both in laboratory and field conditions is developed for determination of the strength and strain characteristics of materials, as well as cohesion forces determining their joint operation under load. The design of the mobile unit is presented. The unit provides a possibility of changing the direction of loading and testing the reinforced element of the given shape both for tension and compression. Moreover, the nomenclature of testing equipment and the number of molds for manufacturing concrete samples substantially decrease. Using the values of forcing resulting in concrete cracking when the joint work of concrete and reinforcement is disrupted the values of the inherent stresses and strains attributed to the concrete shrinkage are determined. An analytical relationship between the forces and deformations of the reinforced concrete sample with central reinforcement is derived for axial tension and compression, with allowance for strains and stresses in the reinforcement and concrete resulted from concrete shrinkage. The results of experimental studies are presented, including tension diagrams and diagrams of developing axial deformations with an increase in the load under the central loading of the reinforced elements. A methodology of accounting for stresses and deformations resulted from concrete shrinkage is developed. The applicability of the derived analytical relationships between stresses and deformations on the material diagrams to calculations of the reinforced concrete structures in the framework of the deformation model is estimated.

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Plumlee, Marlene A., and Teri Lombardi Yohn. "An Examination of Management's Regulatory Filing Choices Surrounding Restatements." Journal of Management Accounting Research 27, no. 2 (February 1, 2014): 121–44. http://dx.doi.org/10.2308/jmar-50744.

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ABSTRACT A restatement suggests the existence of managerial errors and internal control weaknesses within the company. Disclosures of restatements highlight ineffective management and control systems such that management might act strategically in disclosing restatement and choose less transparent options. There are, however, external forces that likely encourage management to provide more transparent restatement disclosures, despite the fact that managerial ineffectiveness will be publicized. We examine the association between company and restatement characteristics and management's restatement filing choices to provide insight into external economic forces driving the choice. We document that more transparent filing is positively associated with the materiality of the restatement, an SEC investigation, the reporting of material internal control weaknesses, and leverage, and negatively associated with a CEO change. We also find that restatements filed via 8-Ks and via 10-K/As, after the SEC rule clarification in August 2004, are associated with significantly more negative market reactions than other restatements.

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Grabski, Severin V., Stewart A. Leech, and Pamela J. Schmidt. "A Review of ERP Research: A Future Agenda for Accounting Information Systems." Journal of Information Systems 25, no. 1 (March 1, 2011): 37–78. http://dx.doi.org/10.2308/jis.2011.25.1.37.

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ABSTRACT: ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: (1) critical success factors, (2) the organizational impact, and (3) the economic impact of ERP systems. We use this taxonomy to establish (1) what we know, (2) what we need, and (3) where we are going in ERP research. The objective of this review is to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including (but not limited to) the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems. See Supplemental Material.

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Korotkov, V. "WORKING LOAD SIMULATION ON THE CNC MACHINE." Collection of scholarly papers of Dniprovsk State Technical University (Technical Sciences) 2, no. 37 (April 23, 2021): 13–16. http://dx.doi.org/10.31319/2519-2884.37.2020.3.

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The CNC machining is performed according to a pre-prepared control program (CP). The CP records all the necessary actions of the machine to obtain the part by metalworking in accordance with the requirements of the drawing according to the developed technology. Precise formation of surface dimensions during machining is performed by a cutting tool, the trajectory of which is recorded in the CP. In real conditions, during CNC machining, errors may occur, the size and direction of which depend on many factors, which are difficult to anticipate. For example, the occurrence of dimensional variations is affected by the real technical condition and setting of the technological system of the CNC machine, elastic deformations of system elements from cutting forces, thermal deformations, etc. The value and direction of elastic deformations of the machine are influenced by the cutting forces, size and direction of which depend on the processing modes, the shape and size of the workpiece, the material of the tool cutting part and the material of detail. There are known methods of accounting for the expected processing errors in the calculation of trajectories of tools in the presence of data on the flexibility of the technological system of CNC machine. Such data can be obtained as a result of studies of the flexibility of machine tool elements when simulating workloads. To perform tests to determine the elastic deformations of a technological system in production conditions, a device has been developed to simulate working loads in a wide range and various places in the working area of CNC machine. The device contains a loaded shaft with replaceable bushings on which annular contact grooves are made. The configuration of the device is assembled taking into account the design features of the CNC machine and the assigned research tasks. According to the control program or manual control, simulation forces are created by a load device with poppet springs installed in the cutter holder of the machine. Strain value is measured by linear displacement meter. The obtained data allow you to determine the stiffness of the machine elements and give a forecast for the amount of expected dimensional errors during processing.

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Kuzmin, S. V. "Natural disasters in the Russian Federation." Issues of Risk Analysis 16, no. 2 (April 28, 2019): 10–35. http://dx.doi.org/10.32686/1812-5220-2019-16-2-10-35.

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In recent decades, hazardous natural processes, natural disasters and catastrophes in theRussian Federationhave noticeably intensified. This is due both to global climate and the natural environment change, and to the rapid growth of human impact on landscapes and ecosystems. The current situation has determined a significant increase in the number and scale of emergency situations of natural and natural-technogenic character, material and moral damage among the population and economic infrastructure. Hazardous natural processes have become the regulator of the development of society through a direct impact on the state of the economy and social sphere in theRussia, which forces management structures at all levels — from federal to municipal — to switch to the principles of admissible risk in administrative and territorial mechanisms. And the implementation of these mechanisms is impossible without strict accounting and control of hazardous natural processes, their functioning, dynamics and evolution. The review given in the article shows the main directions of such activities in relation to the subjects of theRussian Federationand large natural complexes.

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Ueno, Toshiyuki, Jinhao QIU, and Junji TANI. "Force Evaluation of Magnetic Force Control Element Using Giant Magnetostrictive Material." Transactions of the Japan Society of Mechanical Engineers Series C 66, no. 648 (2000): 2748–55. http://dx.doi.org/10.1299/kikaic.66.2748.

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Shramko, O. "TYPICAL VIOLATIONS DETECTED DURING THE AUDIT OF MILITARY UNITS OF THE ARMED FORCES OF UKRAINE." Visnyk Taras Shevchenko National University of Kyiv. Military-Special Sciences, no. 2 (46) (2021): 52–57. http://dx.doi.org/10.17721/1728-2217.2021.46.52-57.

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The article considers the general principles of internal audit, the concept, essence, as well as theoretical principles and methodological features of internal audit in the military units of the Armed Forces of Ukraine. Considerable attention is also paid to the purpose of internal audit in general and in the Armed Forces of Ukraine in particular. The definition of audit and internal audit is given in accordance with the norms of current regulations of Ukraine. The process of planning, organization and direct conduct of internal audit, as well as the results of auditors' work is described in detail, the analysis of the regulatory framework for conducting internal audit in budgetary institutions and, in particular, in the Armed Forces of Ukraine. Particular attention is paid to the stages of audit, analysis of typical violations identified in the process of internal audit and internal control. The analysis of the results of the internal audit for 2014-2019 is carried out, the typical violations revealed in the process of internal audit are given, and the violations in 2019 are considered in detail. Low professionalism and negligent performance of duties by officials appointed to the positions of heads of services and relevant officials are common causes of violations of poor records of military property in military services, which have led to losses, risks of illegal expenditures and shortages. Military units assigned to support, which in their duties had to work out timely documents on the accounting of material values, spending according to the norms and write-off of military property, keeping books of losses and shortages. Today there is a question of introduction of effective system of the organization of internal audit and adaptation of its technique to activity of budgetary institutions including military units of Armed forces of Ukraine in the conditions of reforming and deepening of integration processes in economy of Ukraine.

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Kovchegin, Dmitry. "Nuclear Material Protection, Control, and Accounting: New Realities." Security Index: A Russian Journal on International Security 20, no. 1 (January 2, 2014): 79–86. http://dx.doi.org/10.1080/19934270.2014.885246.

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Sytova, S. N., A. P. Dunets, A. N. Kavalenka, and S. V. Charapitsa. "Information system for nuclear material accounting and control." Doklady BGUIR 19, no. 4 (July 1, 2021): 94–102. http://dx.doi.org/10.35596/1729-7648-2021-19-4-94-102.

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A brief description of information system for nuclear material accounting developed for the national regulator in the field of nuclear and radiation safety - the Department for Nuclear and Radiation Safety of the Ministry of Emergency Situations of the Republic of Belarus (Gosatomnadzor) is given. The information system is a part of the Intellectual information system of a Gosatomnadzor employee to ensure control (supervision) in the field of nuclear and radiation safety. It is developed on the basis of free software. The system has been implemented in Gosatomnadzor and at present in the Republic of Belarus all nuclear material accounting with reporting to the IAEA is carried out with its help. The system, in full compliance with the IAEA requirements, provides automatic generation with all the necessary calculations based on the input data of the following reporting documents: physical inventory listing, inventory change report, material balance report, textual report, General Ledger. All reports are fully consistent each with other. An efficient mechanism has been developed for importing and exporting data from / to the system according to formats of fixed and labelled Code 10 required by the IAEA. All logs of the system describing reports contain a field “IAEA approved” (yes / no). If it set to “yes”, they are closed for editing and correction. A special tool has been developed for making adjustments to these documents in accordance with the IAEA rules. The system contains fully completed reference books (small journals referenced by all major journals in the database) with the necessary reference data in accordance with Code 10. The information system meets all the IAEA requirements for such systems of national regulators in the field of accounting, control and supervision of nuclear material. It can be easily translated into other languages and adapted for the needs of accounting and control of nuclear material in operating organizations.

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Kersting, Uwe G., and Gert-Peter Brüggemann. "Midsole Material-Related Force Control During Heel–Toe Running." Research in Sports Medicine 14, no. 1 (January 2006): 1–17. http://dx.doi.org/10.1080/15438620500528158.

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UENO, Toshiyuki, Jinhao QIU, and Junji TANI. "New Magnetic Force Control Method Using Giant Magnetostrictive Material." Transactions of the Japan Society of Mechanical Engineers Series C 66, no. 644 (2000): 1180–85. http://dx.doi.org/10.1299/kikaic.66.1180.

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WATANABE, Yoshimi, Yasuyoshi FUKUI, Kenji NAKANISHI, Yoshio TAKEDA, and Noboru YAMANAKA. "Control of Composition by Centrifugal Force in Functionally Graded Material." Transactions of the Japan Society of Mechanical Engineers Series A 58, no. 556 (1992): 2472–77. http://dx.doi.org/10.1299/kikaia.58.2472.

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Ueno, Toshiyuki, and Toshiro Higuchi. "Zero-power magnetic levitation using magnetic force control device composed of magnetostrictive material and piezoelectric material." Proceedings of Conference of Kanto Branch 2004.10 (2004): 105–6. http://dx.doi.org/10.1299/jsmekanto.2004.10.105.

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Zeng, Ming, Yu-Jia Li, Tao Ren, and Qing Tu. "Material stiffness control of compliant tools by using electromagnetic suction." Proceedings of the Institution of Mechanical Engineers, Part C: Journal of Mechanical Engineering Science 233, no. 13 (February 28, 2019): 4719–28. http://dx.doi.org/10.1177/0954406219834059.

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Variable rigidity materials that are safe, controllable, reversible, and repeatable have potentially widespread implications in robotic technologies. This paper presents a method for controlling the stiffness of materials for compliant tools, such as grippers, soft robots, and endoscopes. The force of electromagnetic suction transforms two structures from their relaxed-state into a more rigid state. The system presented here has the ability of quickly increasing the stiffness with increased current in the coils that create electromagnetic suction, wherein the stiffness can be controlled by the variation of supply current. The process of controlling stiffness variation is reversible and repeatable under the safe voltage of human body. The system can lead to the production of tools that are small, flexible, dexterous, and safe. Suction force, friction force, and rotational stiffness were calculated to evaluate the performance of the system. Experiments were carried out to verify the proposed concept and the calculations.

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Ueno, Toshiyuki, and Toshiro Higuchi. "Zero-power Magnetic Levitation using Magnetic Force Control Device of Lamination of Magnetostrictive Material and Piezoelectric Material." IEEJ Transactions on Industry Applications 124, no. 7 (2004): 724–29. http://dx.doi.org/10.1541/ieejias.124.724.

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Ito, Masashi, Hirotomo Nishihara, Kentaro Yamamoto, Hiroyuki Itoi, Hideki Tanaka, Akira Maki, Minoru T. Miyahara, Seung Jae Yang, Chong Rae Park, and Takashi Kyotani. "Reversible Pore Size Control of Elastic Microporous Material by Mechanical Force." Chemistry - A European Journal 19, no. 39 (August 28, 2013): 13009–16. http://dx.doi.org/10.1002/chem.201301806.

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Behrens, Bernd Arno, J. W. Yun, and M. Milch. "Closed-Loop-Control of the Material Flow in the Deep Drawing Process." Advanced Materials Research 6-8 (May 2005): 321–28. http://dx.doi.org/10.4028/www.scientific.net/amr.6-8.321.

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In this paper, a concept of a closed-loop-control system for the material flow in deep drawing processes based on a fuzzy-controller is presented. The deep drawing process is influenced by different variables as batch dependent material values, machine parameters as well as variations in the forming tools. Process stability can be improved by continuous process monitoring and process control. The control loop for controlling the material flow consists of an optical sensor, a deep drawing tool with an elastic blank holder, a fuzzy controller and a deep drawing press with a multi point drawing cushion. The controlled variable (material flow) was measured contact-free and on-line by means of an optical sensor developed at the IFUM. As control variable the different lokal blank holder forces were chosen in order to influence the material flow in different areas. In order to combine the controlled variable (material flow) and the control variable (lokal blank holder force) a fuzzy logic controller was designed. The performance of the material flow control was investigated by generating disturbances (e.g. a high blank holder force at the beginning) in the deep drawing process. This procedure shows that the fuzzy-controlled material flow can be compensated for the disturbances by means of changing the blank holder force.

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Hashimoto, M. "Development of a high-performance force display for material science." Proceedings of the Institution of Mechanical Engineers, Part I: Journal of Systems and Control Engineering 221, no. 4 (June 2007): 687–95. http://dx.doi.org/10.1243/09596518jsce187.

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Ge, Weili, and Sarah McVay. "The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act." Accounting Horizons 19, no. 3 (September 1, 2005): 137–58. http://dx.doi.org/10.2308/acch.2005.19.3.137.

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This paper focuses on a sample of 261 companies that disclosed at least one material weakness in internal control in their SEC filings after the effective date of the Sarbanes-Oxley Act of 2002. Based on the descriptive material weakness disclosures provided by management, we find that poor internal control is usually related to an insufficient commitment of resources for accounting controls. Material weaknesses in internal control tend to be related to deficient revenue-recognition policies, lack of segregation of duties, deficiencies in the period-end reporting process and accounting policies, and inappropriate account reconciliation. The most common account-specific material weaknesses occur in the current accrual accounts, such as the accounts receivable and inventory accounts. Material weakness disclosures by management also frequently describe internal control problems in complex accounts, such as the derivative and income tax accounts. In our statistical analysis, we find that disclosing a material weakness is positively associated with business complexity (e.g., multiple segments and foreign currency), negatively associated with firm size (e.g., market capitalization), and negatively associated with firm profitability (e.g., return on assets).

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Li, Guo Fa, Cui Yun Shan, and Pu Zhao. "Aspheric Surface NC Polishing Force-Position Decoupling Control Technology." Advanced Materials Research 771 (September 2013): 71–74. http://dx.doi.org/10.4028/www.scientific.net/amr.771.71.

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Based on MTTSD (Magneto-rheological Torque Transmission Servo Devices) and force-position decoupling control technology, an aspheric surface NC polishing project is put forward. The aspheric surface polishing fundamental theory is researched. Under the condition of a constant material removal rate, a new aspheric surface polishing model is brought forward. In addition, under the condition of a constant material removal rate, this paper brought up a polishing force control model and a workpiece rotating speed control model, according to witch, force and rotating speed change with the coordinates of working points, and variation curves are drawn.CLC Number: TH166 Document Identifier: A

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Moe, P. T., Yawar Abbas Khan, Henry Sigvart Valberg, and Sigurd Støren. "Aluminum Rod Extrusion and Material Modeling." Key Engineering Materials 367 (February 2008): 71–78. http://dx.doi.org/10.4028/www.scientific.net/kem.367.71.

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The article presents an outline of a scientific approach for testing constitutive relations for the aluminum extrusion process. By comparing ram force, container friction, die face pressure, outlet temperature measurement during rod extrusion with corresponding simulated data, inferences can in principle be drawn with respect to the validity models. The paper indicates that simulation results from the 2D ALMA2π program are in fair agreement with measurements during extrusion of AA6060, but more work needs to be done to control thermal conditions during extrusion.

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Gramling, Audrey A., Edward F. O'Donnell, and Scott D. Vandervelde. "An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting." Accounting Horizons 27, no. 2 (January 1, 2013): 249–69. http://dx.doi.org/10.2308/acch-50410.

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SYNOPSIS When assessing the effectiveness of internal control over financial reporting (ICFR), auditors evaluate design effectiveness, gather evidence on operating effectiveness, assess operating effectiveness, and conclude whether control deficiencies are material weaknesses. We experimentally examine audit managers' and partners' assessments of ICFR operating effectiveness and judgments of whether a control deficiency is a material weakness to determine the influence of the presence of: (1) a material weakness unrelated to the deficiency being assessed, and (2) a known misstatement associated with the identified control deficiency. Results suggest that the presence of either an unrelated material weakness or a known misstatement influences the assessed operating effectiveness of an internal control and the likelihood of a material weakness assessment. We also provide supplemental survey results from practicing audit managers and partners on their experiences in assessing potential material weaknesses to gain insights into their interpretations of the professional guidance.

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Gerber, Hannah, Gary D. Sharp, and Abebe Tessera. "Statistical control for sampling of metallurgical material." Applied Stochastic Models in Business and Industry 22, no. 5-6 (2006): 483–93. http://dx.doi.org/10.1002/asmb.649.

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Wang, Xian Lun, and Yu Xia Cui. "Modeling and Simulation of Robotic Material Removal Process in Uncertainty Environment." Materials Science Forum 675-677 (February 2011): 1003–6. http://dx.doi.org/10.4028/www.scientific.net/msf.675-677.1003.

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The interaction force and the environments uncertainties are the most challenges for robotic material removal process. The conventional constant force control methods for the deburring process have the inherent characteristic of leaving the deburred surface as an imprint of the original. A process force model considering the burrs variation is presented to predict the contact force in robotic machining process. A self-tuning fuzzy strategy is adopted to implement the on-line compensation for the static error caused by the traditional impedance controller. The fuzzy controller is adjusted by an updating factor to select the most appropriate fuzzy rule set based on the measured performance results. Simulation results show efficacy of the proposed method in robotic machining process, and the control performance is better than that of a traditional impedance controller.

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Xu, Li, and Alex P. Tang. "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation." Review of Quantitative Finance and Accounting 39, no. 1 (May 24, 2011): 27–53. http://dx.doi.org/10.1007/s11156-011-0243-2.

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Harun, Mohd Hanif, Wan M. Zailimi Wan Abdullah, Hishamuddin Jamaluddin, Roslan Ab Rahman, Khisbullah Hudha, and Mohamad Hafiz Harun. "Study the Potential Application of Smart Fluid Material and Force Tracking Control of Magnetorheological Damper." Applied Mechanics and Materials 699 (November 2014): 348–53. http://dx.doi.org/10.4028/www.scientific.net/amm.699.348.

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The aim of this paper is to study the potential application of magnetorhelogical (MR) fluid as a smart material used in semi-active damper of a vehicle suspension system. An MR damper was designed and fabricated and tested in the laboratory using damper test machine. The non-linear behaviour of the MR damper is modelled using third order polynomial model based on experimental data. Force tracking control is carried out in order to track the ability of the MR damper to produce force as close as possible with the desired force. Continuous state control is chosen for the inner loop controller of the MR damper. The performance of the proposed controller as a force-tracking controller is compared with the desired force produced by vehicle system. The results of the study shows that the proposed controller is able to track the desired force successfully.

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장석진 and 김종현. "The Material Weaknesses in the Internal Accounting Control System and Information Asymmetry." Global Business Administration Review 12, no. 1 (March 2015): 239–61. http://dx.doi.org/10.17092/jibr.2015.12.1.239.

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Busch, Nathan. "China's fissile material protection, control, and accounting: The case for renewed collaboration." Nonproliferation Review 9, no. 3 (September 2002): 89–106. http://dx.doi.org/10.1080/10736700208436906.

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Lee, Sang Mook, Keun Jae Park, Hakjoon Song, and Li Wang. "Material Weaknesses in Internal Control in Relation to Derivatives and Hedge Accounting." Journal of Corporate Accounting & Finance 29, no. 3 (July 2018): 24–31. http://dx.doi.org/10.1002/jcaf.22341.

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Kim, Gene, Vernon J. Richardson, and Marcia Weidenmier Watson. "IT Does Matter: The Folly of Ignoring IT Material Weaknesses." Accounting Horizons 32, no. 2 (January 1, 2018): 37–55. http://dx.doi.org/10.2308/acch-52031.

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SYNOPSIS Information technology (IT) has a large and growing impact on firms and executives. While there are questions about the ability of IT to create a competitive advantage, we make the case that ignoring IT may be to an organization's and its executives' peril. Using the lens of internal control issues associated with financial reporting systems, we illustrate how internal control weaknesses associated with IT (ITMWs) can have both a dramatic and negative impact on the firm and its leadership. ITMWs take longer to remediate; are associated with more subsequent restatements, less accurate forecasts, higher audit fees, and lower earnings quality; and are more likely associated with executives losing their positions than non-ITMWs. We argue that ITMW remediation requires more time to plan, rewrite, and implement IT changes than to implement non-IT changes. Extant literature suggests that executives should focus their efforts on IT vulnerabilities and risks rather than IT opportunities. Data Availability: Data are available from the public sources cited in the text.

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Ruan, J., X. Pei, and F. M. Zhu. "Identification and Modeling of Electrohydraulic Force Control of the Material Test System (MTS)." Journal of Physics: Conference Series 48 (October 1, 2006): 1322–26. http://dx.doi.org/10.1088/1742-6596/48/1/246.

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Munsif, Vishal, K. Raghunandan, Dasaratha V. Rama, and Meghna Singhvi. "Audit Fees after Remediation of Internal Control Weaknesses." Accounting Horizons 25, no. 1 (March 1, 2011): 87–105. http://dx.doi.org/10.2308/acch.2011.25.1.87.

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SYNOPSIS: In this study, we examine audit fees for SEC registrants that remediate previously disclosed material weaknesses in internal control. We find that remediating firms have lower audit fees when compared to firms that continue to report material weaknesses in internal control. However, the remediating firms continue to pay, in the year of remediation as well as one and two years subsequent to remediation, a significant audit fee premium compared to firms that have clean Section 404 reports in each of the first four years. Firms that had an adverse Section 404 report only in the first year, but remediated the problems in year two and had clean Section 404 reports in years three and four, pay an audit fee premium of 32 (21) percent in the third (fourth) year when compared to firms that had clean Section 404 reports in each of the first four years. The results, thus, suggest that audit fees are “sticky” for firms that have material weaknesses in internal controls over financial reporting, and suggest some interesting questions for future research.

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Fung, Rong-Fong, Jyh-Horng Chou, and Yu-Lung Kuo. "Optimal Boundary Control of an Axially Moving Material System." Journal of Dynamic Systems, Measurement, and Control 124, no. 1 (February 6, 2001): 55–61. http://dx.doi.org/10.1115/1.1435364.

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The objective of this paper is to develop an optimal boundary control strategy for the axially moving material system through a mass-damper-spring (MDS) controller at its right-hand-side (RHS) boundary. The partial differential equation (PDE) describing the axially moving material system is combined with an ordinary differential equation (ODE), which describes the MDS. The combination provides the opportunity to suppress the flexible vibration by a control force acting on the MDS. The optimal boundary control laws are designed using the output feedback method and maximum principle theory. The output feedback method only includes the states of displacement and velocity at the RHS boundary, and does not require any model discretization thereby preventing the spillover associated with discrete parameter models. By utilizing the maximum principle theory, the optimal boundary controller is expressed in terms of an adjoint variable, and the determination of the corresponding displacement and velocity is reduced to solving a set of differential equations involving the state variable, as well as the adjoint variable, subject to boundary, initial and terminal conditions. Finally, a finite difference scheme is used to validate the theoretical results.

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Behmer Hansen, Ryan A., Xinming Wang, Gitanjali Kaw, Valinteshley Pierre, and Samuel E. Senyo. "Accounting for Material Changes in Decellularized Tissue with Underutilized Methodologies." BioMed Research International 2021 (May 31, 2021): 1–15. http://dx.doi.org/10.1155/2021/6696295.

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Tissue decellularization has rapidly developed to be a practical approach in tissue engineering research; biological tissue is cleared of cells resulting in a protein-rich husk as a natural scaffold for growing transplanted cells as a donor organ therapy. Minimally processed, acellular extracellular matrix reproduces natural interactions with cells in vitro and for tissue engineering applications in animal models. There are many decellularization techniques that achieve preservation of molecular profile (proteins and sugars), microstructure features such as organization of ECM layers (interstitial matrix and basement membrane) and organ level macrofeatures (vasculature and tissue compartments). While structural and molecular cues receive attention, mechanical and material properties of decellularized tissues are not often discussed. The effects of decellularization on an organ depend on the tissue properties, clearing mechanism, chemical interactions, solubility, temperature, and treatment duration. Physical characterization by a few labs including work from the authors provides evidence that decellularization protocols should be tailored to specific research questions. Physical characterization beyond histology and immunohistochemistry of the decellularized matrix (dECM) extends evaluation of retained functional features of the original tissue. We direct our attention to current technologies that can be employed for structure function analysis of dECM using underutilized tools such as atomic force microscopy (AFM), cryogenic electron microscopy (cryo-EM), dynamic mechanical analysis (DMA), Fourier-transform infrared spectroscopy (FTIR), mass spectrometry, and rheometry. Structural imaging and mechanical functional testing combined with high-throughput molecular analyses opens a new approach for a deeper appreciation of how cellular behavior is influenced by the isolated microenvironment (specifically dECM). Additionally, the impact of these features with different decellularization techniques and generation of synthetic material scaffolds with desired attributes are informed. Ultimately, this mechanical profiling provides a new dimension to our understanding of decellularized matrix and its role in new applications.

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Guo, Jiang Zhen, Rui Fan, Dan Wang, Wu Yi Chen, and Yong Sheng Sun. "Development of Multidimensional Loading Material Testing Machine." Materials Science Forum 770 (October 2013): 164–69. http://dx.doi.org/10.4028/www.scientific.net/msf.770.164.

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A multidimensional loading material testing machine (MLMTM) based on Stewart Platform is proposed in this paper. The kinematic and dynamic characteristics of MLMTM are analyzed, including the influence of universal joint in each limb on dynamic modeling. The dynamic model is established via Kane method, and the control system is founded based on classic PID strategy. Four experiments are performed to examine the validity of proposed dynamic model and control system of the MLMTM, including two uniaxial experiments and two biaxial experiments. Results of these experiments are summarized as well as the capacity of force tracking and load errors are analyzed. The experimental results demonstrate the validity of dynamic model via Kane method and illustrate that the proposed MLMTM is capable of performing multidimensional loading tests.

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Unnikrishnan, G. U., V. U. Unnikrishnan, and J. N. Reddy. "Constitutive Material Modeling of Cell: A Micromechanics Approach." Journal of Biomechanical Engineering 129, no. 3 (November 19, 2006): 315–23. http://dx.doi.org/10.1115/1.2720908.

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The variations in mechanical properties of cells obtained from experimental and theoretical studies can be overcome only through the development of a sound mathematical framework correlating the derived mechanical property with the cellular structure. Such a formulation accounting for the inhomogeneity of the cytoplasm due to stress fibers and actin cortex is developed in this work. The proposed model is developed using the Mori-Tanaka method of homogenization by treating the cell as a fiber-reinforced composite medium satisfying the continuum hypothesis. The validation of the constitutive model using finite element analysis on atomic force microscopy (AFM) and magnetic twisting cytometry (MTC) has been carried out and is found to yield good correlation with reported experimental results. It is observed from the study that as the volume fraction of the stress fiber increases, the stiffness of the cell increases and it alters the force displacement behavior for the AFM and MTC experiments. Through this model, we have also been able to find the stress fiber as a likely cause of the differences in the derived mechanical property from the AFM and MTC experiments. The correlation of the mechanical behavior of the cell with the cell composition, as obtained through this study, is an important observation in cell mechanics.

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Guragai, Binod, and Paul D. Hutchison. "Material weakness disclosures and restatements: value of external auditor attestation." Accounting Research Journal 32, no. 3 (September 27, 2019): 362–80. http://dx.doi.org/10.1108/arj-08-2017-0130.

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Purpose The purpose of this study is to examine the value of auditor attestation in internal control over financial reporting (ICFR) disclosures. The authors argue that internal control material weakness (ICMW) disclosures issued without auditor attestation by non-accelerated filers provide weaker signal to the impaired financial reporting quality compared to those issued with auditor attestation by accelerated filers. Design/methodology/approach This study investigates the differences in the association between ICMW disclosures and impaired financial reporting quality, as proxied by financial statement restatements, for accelerated and non-accelerated filers. The authors use propensity score matching to find control groups for both accelerated and non-accelerated filers. Findings The authors find that ICMW disclosures signal impaired financial reporting quality for both accelerated and non-accelerated filers, but such signaling is weaker for non-accelerated filers compared to accelerated filers. Research limitations/implications Although propensity score matching was used to match firms with and without ICMW disclosures, any unobservable fundamental differences between these groups may affect the results of this study. Originality/value This study shows that auditors’ involvement in the assessment of internal control effectiveness improves the signaling effect of ICMW disclosures on impaired financial reporting quality. As approved by the House Financial Services (HFS) Committee on November 4, 2009, non-accelerated filers are permanently exempt from auditor attestation requirement. This study provides some evidence that the exemption of non-accelerated filers from auditor attestation may have unintended consequences, and these results should be of interest to regulators and investors.

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Zhu, R., S. G. Kapoor, R. E. DeVor, and S. M. Athavale. "Mechanistic Force Models for Chip Control Tools." Journal of Manufacturing Science and Engineering 121, no. 3 (August 1, 1999): 408–16. http://dx.doi.org/10.1115/1.2832696.

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A mechanistic modeling approach to predicting machining forces for grooved tools is developed. The models are based solely on the grooved tool geometry and the specific normal cutting energy and friction energy for flat tools. Special grooved tools (M2 grade HSS) were designed and fabricated and orthogonal cutting tests were performed to validate the model. The workpiece material used was Al 6061-T6. The force predictions from the model are found in good agreement with the measured forces. The effects of groove design parameters on the cutting forces are also determined.

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Lai, Shu-Miao, Chih-Liang Liu, and Sheng-Syan Chen. "Internal Control Quality and Investment Efficiency." Accounting Horizons 34, no. 2 (January 14, 2020): 125–45. http://dx.doi.org/10.2308/horizons-12-148.

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SYNOPSIS We investigate whether the quality of internal control over financial reporting (ICOFR) has implications for the quality of internal control over fixed assets by examining the relation between material weaknesses (MWs) and investment efficiency. After excluding restating firms and controlling for externally reported earnings quality and the potential endogeneity of material weakness disclosure, we find that managers in firms with weak ICOFR are more likely to make inefficient investments. This relation is stronger when investment-specific MWs are related to capital expenditure and property, plant, and equipment. We further show a significantly negative relation between future cash flows and investments made by firms with weak ICOFR. Overall, our findings are distinct from prior studies in that they are independent of financial reporting quality and suggest that weak ICOFR implies that internal controls over fixed assets failed as well. Data Availability: Data are available from public sources identified in the paper.

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Hermanson, Dana R., Jagan Krishnan, and Zhongxia (Shelly) Ye. "Adverse Section 404 Opinions and Shareholder Dissatisfaction toward Auditors." Accounting Horizons 23, no. 4 (December 1, 2009): 391–409. http://dx.doi.org/10.2308/acch.2009.23.4.391.

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SYNOPSIS: Auditors issuing adverse Section 404 internal control opinions may be viewed as too conservative, or they may be blamed for being partly responsible for the existence of the internal control material weaknesses. Using a sample of 240 companies with adverse internal control opinions and 240 matched “clean” companies in their first year of Section 404 compliance, we examine how shareholder dissatisfaction with the auditors varies depending on material weakness existence/type (company-level versus noncompany-level) and the presence of recent accounting restatements. In the full sample, we find a significant positive interaction between restatement and company-level material weakness—company-level material weaknesses have a greater effect on shareholder dissatisfaction when a restatement has occurred. To provide insight, we partition our sample based on whether test companies have had recent accounting restatements. In the nonrestatement sample, we find that shareholders are less likely to vote for auditor ratification if the company received an adverse Section 404 internal control opinion because of noncompany-level material weaknesses. Shareholders may view the auditor as being too conservative when no company-level material weaknesses are cited and no recent accounting restatements have been issued. In the restatement sample, we find that shareholders are less likely to vote for auditor ratification if the company received an adverse Section 404 opinion with or without company-level material weaknesses cited—but with shareholder dissatisfaction greater for companies with company-level material weaknesses. Hence, in companies with recent accounting restatements, shareholders may blame the auditor for being partly responsible for the existence of material weaknesses (i.e., low audit quality). Overall, the results provide insights into shareholders’ perceptions of auditing and suggest that existing shareholders may sometimes prefer less conservative auditors. We encourage additional research on the role of auditors in protecting current versus prospective shareholders.

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Akresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (March 1, 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.

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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate nature, timing, and extent of testing in an integrated audit. My model is focused on the risk of material weakness, rather than the risk of material misstatement. I also show how the auditor would use two different models in an integrated audit.

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Zheng, Xiang, Jing Lin Yao, and Jun Ling Wang. "Research on Vibration Control of High-Speed Press Frame Structure." Applied Mechanics and Materials 226-228 (November 2012): 308–11. http://dx.doi.org/10.4028/www.scientific.net/amm.226-228.308.

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High-speed press is pressure processing equipment that can form parts in high-speed operation conditions. In this paper, in order to improve machining accuracy, analyze ant-vibration performance using finite element method; analyze vibration effect of complete machine and combination machine with steel and cast iron material respectively. Observe vibration reduction in different screw pre-tightening force; Select the best body structure to do modal analysis. If the experimental results and the FEM results are the same, state the validity of the model. In dynamic characteristics simulation analysis, it’s more accurate when considering the effect of material and pre-tightening force.

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Ueno, Toshiyuki, and Toshiro Higuchi. "Novel composite of magnetostrictive material and piezoelectric actuator for coil-free magnetic force control." Sensors and Actuators A: Physical 129, no. 1-2 (May 2006): 251–55. http://dx.doi.org/10.1016/j.sna.2005.09.061.

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Cao, Jian, Brad Kinsey, and Sara A. Solla. "Consistent and Minimal Springback Using a Stepped Binder Force Trajectory and Neural Network Control." Journal of Engineering Materials and Technology 122, no. 1 (June 14, 1999): 113–18. http://dx.doi.org/10.1115/1.482774.

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One of the greatest challenges of manufacturing sheet metal parts is to obtain consistent part dimensions. Springback, the elastic material recovery when the tooling is removed, is the major cause of variations and inconsistencies in the final part geometry. Obtaining a consistent and desirable amount of springback is extremely difficult due to the nonlinear effects and interactions between process and material parameters. In this paper, the exceptional ability of a neural network along with a stepped binder force trajectory to control springback angle and maximum principal strain in a simulated channel forming process is demonstrated. When faced with even large variations in material properties, sheet thickness, and friction condition, our control system produces a robust final part shape. [S0094-4289(00)01801-6]

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Groche, Peter, and C. Metz. "Active Material Flow Control during High-Pressure Sheet Metal Forming." Advanced Materials Research 6-8 (May 2005): 377–84. http://dx.doi.org/10.4028/www.scientific.net/amr.6-8.377.

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During forming of non-rotationally symmetric sheet metal parts at high pressures nonuniform deformation conditions arise in the flange area. These deformations vary in height and consequently lead to heterogeneous sheet thickness distributions. When using semi-rigid tools, high clamping forces are necessary in order to compensate for the developing sheet thickness variations in the flange area and to avoid leakages of the system or wrinkling. Moreover, the heterogeneous distribution of the clamping force is strengthened by press inaccuracies. This results in a higher surface pressure distribution on one side of the flange and finally in a non-uniform material flow out of the flange area. The development of a segmented active-elastic blank holder enables an active material flow control of the flange movement during sheet metal forming at high pressures. The local elasticity of the active-elastic blank holder is based on an optimized layout of the local tool rigidity. For this purpose, different grooves were integrated below the blank holder surface. This paper provides an overview of the developed technology, advantages with regard to the part’s quality, and recent results comparing the production of non-rotationally symmetric parts with segmented active-elastic tools vs. semi-rigid tools.

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Shao, Xuan, Junpeng Shao, Hui Tang, and Yong De Zhang. "Force Balance Control and Optimization of the Quadruped Hydraulic Robot Based on Materials Structure Design." Journal of Nanoelectronics and Optoelectronics 13, no. 10 (October 1, 2018): 1482–92. http://dx.doi.org/10.1166/jno.2018.2463.

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In this paper, in order to meet the requirements of stable foot support and balanced walking of quadruped hydraulic robot, a new control method is proposed. The "hard" contact between the feet of the quadruped hydraulic robot and the ground are changed into "semi flexible" contact to reduce the impact force produced by the contact and collision of the two and reduce the unbalance of the force. The designed "semi flexible" scheme was to coat the "semi flexible" modified polytetrafluoroethylene (PTFE) material on the surface of the bottom material of the robot's foot. The modification of PTFE was optimized by SRIM, and the optimization scheme was selected for experimental study to obtain the Al2O3/PTFE material for which the abrasive resistance met the requirement of robot motion. It was also used in robot force imbalance control experiment research optimization. The study clearly revealed that it can effectively reduce the power of the impact force caused by the contact and collision of the feet of the quadruped robot and the ground, reduce the swing and the unbalance of the motion force of the quadruped robot, and meet the requirements of the precise positioning and the force balance walking of the motion of quadruped hydraulic robot to a certain extent.

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GIESSLER, CORNELIA, and ANDRÉ THESS. "Electromagnetic control of thermal convection of a fluid with strongly temperature-dependent material properties." Journal of Fluid Mechanics 618 (January 10, 2009): 135–54. http://dx.doi.org/10.1017/s0022112008004102.

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We study a one-dimensional model describing buoyancy-driven laminar steady flow of a glass melt in a closed loop under the influence of a localized electromagnetic (Lorentz) force. The loop is a highly simplified representation of a closed streamline in glass melt flow in a real furnace under the influence of an artificially produced Lorentz force. The model is based on the energy equation for the temperature and the Stokes equation for the velocity distribution inside the loop. We take into account the full nonlinear temperature dependence of the viscosity and the electrical conductivity of the melt. The three-dimensional problem is then reduced to a single nonlinear equation for the cross-section averaged velocity from which the one-dimensional temperature distribution along the loop can be readily obtained. We show that the two-way interaction between the velocity and temperature resulting from the temperature-dependent material properties and Lorentz force leads to the result that the mean velocity as a function of the control parameters is non-unique and involves bifurcations. For some parameters we even observe freezing, which refers to a regime in which the fluid is almost at rest. Our model reveals the role of temperature-dependent viscosity and conductivity in glass melt flows in a pure form that is not visible in full numerical simulations.

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Dutchak, Ruslan, and Mansur Mamanazarov. "INTERNAL CONTROL OF "BLIND SPOTS" OF ACCOUNTING AT INDUSTRIAL ENTERPRISE AS A FACTOR OF INCREASING THE STABILITY OF THE NATIONAL ECONOMY." Scientific Journal of Polonia University 29, no. 4 (June 18, 2018): 84–91. http://dx.doi.org/10.23856/2912.

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The essence of the problem of “blind spots” of accounting at industrial enterprises is investigated. The practical reasons for the appearance of “blind spots” of material resources accounting are revealed. The materiality threshold of such zones at industrial enterprises is established. The danger of the existence of “blind spots” in accounting and the need of internal control to combat them is explained. The methodology of internal control in the part of estimating and controlling the risk of false initial observation of economic operations with material resources has been improved. The process of internal control is supplemented by the procedure of elaboration of managerial decisions alternatives on such measures as saving surplus of material resources, expansion of primary accounting supervision, improvement of documentary processing of facts of economic operations with material resources, and compensation of deficit of material resources.

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Journal articles on the topic 'Material Control and Material Accounting Force'

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