Position Of Sheet Research Articles

Investigations of strength and quality of clinched joints using digital image correlation

ABSTRACT This study examines the impact of processing conditions on joint strength and the effectiveness of digital image correlation (DIC) in detecting failure points in clinched joints. Mechanical tests, including single-lap shear and pull-out tests, were conducted using DIC to evaluate joint quality in various clinched configurations. The results showed frequent failures at the neck rejoin in clinched joints between mild steel and aluminum sheets, particularly when thinner sheets were positioned on the punch side and softer materials on the die side. DIC effectively identified defects and failure locations, offering insights into material combinations, sheet positioning, and failure modes. Although DIC was useful in detecting defects in both elastic and destructive regions, its ability to distinguish specific defect types from strain contour maps was limited. The study highlights the need for further research to extend DIC’s application to other mechanical joining systems and advocates for its proactive use in refining designs and manufacturing processes.

Conductively coupled terahertz metamaterials with dual functions of electromagnetically induced transparent and Fano effects for sensing applications

A terahertz metamaterial structure consisting of two U-shaped split-ring resonators and a horizontal cut-line resonator is designed for realizing the electromagnetically induced transparency (EIT) effect and the Fano resonance effect. The genesis of the EIT and Fano resonance bifunctionality is illustrated by combining the near-field distribution analysis of transparent windows and transmission dips. Interestingly, the bifunctional dual-band transparency effect could transform into a single-functional single-band transparency effect when we change the position of the square metal sheet in the vertical direction of the composited terahertz metamaterial structure. In addition, based on the high-quality factor of Fano resonance response, the proposed bifunctional terahertz metamaterial device has good refractive index sensing sensitivity. These results indicate that our proposed terahertz metamaterial can provide guidance for the design of subsequent multifunctional and integrated metamaterials and optoelectronic devices.

Non-simultaneous impact of droplet pairs on solid surfaces

This study delves into the dynamics of non-simultaneous droplet impacts on solid substrates, focusing on interactions between identical impacting droplets. Comparisons between non-simultaneous and simultaneous impacts are presented to understand the phenomena comprehensively. An in-house-built microcontroller-based droplet generator releases two equal-sized droplets on demand, allowing for simultaneous or non-simultaneous impacts. The interaction between impacting droplets generates an uprising sheet, whose characteristics vary with time lag between impacts, impact Weber number, and inter-droplet spacing. The evolution of central sheet characteristics, lamellae spreading dynamics, splashing mechanism, and secondary atomization is evaluated. Findings reveal that central sheet morphology varies with the time lag between impacts, transitioning from a two-dimensional (2D) “semilunar” sheet (vertical or inclined) with a linear base to a three-dimensional (3D) sheet with a curved base, increasing the probability of secondary atomization. The temporal evolution of the central sheet position, height, and inclination angle is governed by the momentum of spreading lamellae. A novel scaling law for maximum sheet extension and a theoretical expression for surface liquid spread are proposed, consistent with the measurements. The characteristics of secondary droplets generated during non-simultaneous impacts are similar to those from simultaneous impacts, with the size of the secondary droplets being one order of magnitude larger than those expected from isolated single-droplet impacts.

Transient heat transfer analysis of a sandwich panel with a cracked honeycomb core

Sandwich structures with ceramic honeycomb cores are extensively employed in thermal protection systems owing to their exceptional ability to resist high temperatures. This work aims at exploring the effect of cracking on the transient thermal process of the sandwich panel subject to impulsive and cyclic thermal loadings. Both the conventional and re-entrant hexagonal alumina honeycombs are considered for the core material. By the integral transform method, combined with singular integral equations, the transient temperatures of the whole sandwich panel are determined from the semi-analytical solution. The straightforward temperature difference of the crack face’s midpoints is exploited to characterize the heat intensification near the crack. Parametric investigations are carried out for the internal cell angle, the relative density, crack length, crack position, and thickness of face sheets, which provides a better understanding of the honeycomb materials working in thermal protection systems.

Studying the effect of polycarbonate sheet integration on glass fiber‐epoxy hybrid composite performance for automotive applications

AbstractThermoplastic polycarbonate provides minimal structural weight and ductility and is a recyclable material. However, investigation of the characteristics of hybrid composites reinforced with woven glass and polycarbonate sheets is limited. This current study investigated the effect of integration of polycarbonate sheets on glass fiber‐epoxy hybrid composite performance. Non hybrid laminate was fabricated from eight layers of woven glass fiber impregnated with epoxy resin (NG). However, the hybrid samples utilized various symmetric stacking patterns which were made by alternating two processed polycarbonate (PC) sheets with six layers of woven glass fiber embedded with epoxy matrix. The manufacturing was made using the hand layup procedure. Mechanical testing includes compressive, tensile, bearing, and hardness was performed on hybrid and non‐hybrid composites. The results showed that employing PC sheets instead of fibers affect the laminate's strength, ductility, bearing capacity, and hardness. Utilization of PC sheets reduces both compressive and tensile strength. However, an enhancement in tensile, compressive, and bearing failure strain was achieved by 2.5%, 31.25% and 31.7%, respectively with hybrid composite having PC in the skin layers as compared with NG. The extent of failure damage is correlated with the position of the PC sheets in the tested samples.Highlights Novel hybrid composites of woven glass fiber and polycarbonate sheet as reinforcement with various stacking orders were successfully prepared by the hand lay‐up method. The compressive strain of hybrid PC samples are higher than NG sample. The hybrid PC composites showed an improved bearing strength and strain performance. The influence of sample configuration on the damage mechanisms has been investigated.

Liquidity Risk Exposure and Earnings Management—Results on an Unexplored Relation in the European Banking Sector

ABSTRACT This study investigates the relation between liquidity risk exposure and earnings management in banks. We use a dynamic panel-data one-step system generalized method of moments estimation and measure exposure to liquidity risk from balance sheet positions. We detect earnings management through income-increasing and -decreasing strategies. We find that the higher the exposure to liquidity risk due to higher liquidity creation, the greater is upward earnings management. Our findings suggest that banks use earnings management to opportunistically conceal high liquidity risk exposure. These findings should be useful for investors and users of financial statements interested in analyzing earnings quality and financial statement reliability. Data Availability: Data are available from specific sources cited in the text. JEL Classification: G21; G30; G32; M41.

Information systems application to improve the financial statements presentation (Case study of PT XYZ)

This study aims to know and analyze the application of sales information systems and accounting information systems that aim to improve the quality of financial statements. This study uses descriptive qualitative research methods by comparing theory and practice/implementation of information systems at PT XYZ. The main focus of this study is how to apply the sales information system and the accounting information system so that the process of preparing financial statements, especially income statements, balance sheets, changes in capital and cash flow statements, can be presented on time to management. The research results are as follows: (1) The manual process of transfer of sales data to Accurate Online resulted in delays in the preparation of financial statement, affecting management's ability to make decisions based on up-to-date financial information. (2) The new system improves inventory control, smoother returns, and balance sheet position. (3) The study suggests a new system for e-commerce transactions, especially online, as trends in marketplaces like Shopee, Tokopedia, and TikTok have significantly impacted Indonesian shopping.

Effects of AgO incorporation with 2D rGO nanocomposite characteristics and its beneficial electrochemical detection of acetaminophen

In this study, the AgO/rGO nanocomposite was facile synthesized via green molecules controllable route using Ocimum tenuiflorum leaf extract. And, we delve into the electrochemical sensing capacity of nanocomposite for the detection of both acetaminophen and 4-nitrophenols. XRD study revealed that the wider (002) rGO diffraction plane integrates with the Ag crystalline characteristic, with a nanocomposite crystallite size of 10.3 nm. Ocimum tenuiflorum biomolecules effectively reduced the metal ions as well as graphene oxide to the expected elemental compound. The incorporation of various leaf biomolecules such as poly-phenolic and alkaloids was bonded with rGO sheet position in the form of C-OH, C–H, N–H, with C = C molecular presence. The efficient interfacial contact between Ag, O and C (rGO) were investigated using XPS, which claimed that the biomolecular group phenol (O–H) with metallic compound as C-O-Ag around 533.9 eV, which has a significant witness for biomolecules incorporations. An identifiable count of elongated spherical-shaped Ag nanoparticles was stacked as well as incorporated between the thin rGO layers with 31.5 nm of particle size was confirmed by HR-TEM analysis. The electrochemical sensing parameters for acetaminophen the proposed sensor exhibits the lowest limit of detection of 0.25 mM for the linear range of concentrations 0.005 to 0.3 mM and 4-aminophenol exhibits the lowest limit of detection of 0.012 mM for the linear range of concentrations 0.001 to 0.3 mM. Overall, this research underscores the potential of AgO/rGO as a robust and efficient platform for achieving enhanced sensitivity in electrochemical sensing applications.

HOUSEHOLD DEBT AND THE EFFECTS OF FISCAL POLICY

AbstractWe examine how the effects of government spending shocks depend on the balance sheet position of households. Employing U.S. household survey data, we find a large, positive consumption response for households with mortgage debt, smaller response for renters, and an insignificant response for outright homeowners, in response to a positive government spending shock. We consider a model with three types of households and show that it can successfully account for these findings. Liquidity constraints and wealth effects play a crucial role in shock propagation. Our findings suggest the importance of household mortgage debt position in the transmission mechanism of fiscal policy.

Paratexts in factual comics: how to know if and when we are faced with “reality”?

It tries to enumerate some of the paratextual strategies of comics that seek to establish some kind of referential relationship with reality (in factual or fictional terms). For this, is based on the notions of metacommunication and framing (Bateson, Watzlawick, Goffman), metasign (Volli), paratext (Genette), the status of fictional text (Searle), and sign as (also) an instrument lie (Eco, Bougnoux, from Peirce). Four works are analysed: A arte de Charlie Chan Hock Chye (Sonny Liew, 2015); As mais loucas aventuras de Mickey (Lewis Trondheim e Nicolas Keramidas, 2016); Oleg (Frederik Peeters, 2020); e Guardiões do Louvre (Jiro Taniguchi, 2014). In the end, some peculiarities of the corpus are perceived, such as the editorial position of the catalog sheet.

Foreign Exchange Intervention: A Data Set of Official Data and Estimates

AbstractA better understanding of foreign exchange intervention (FXI) is often hindered by the lack of data. This paper provides a new data set of FXI covering a large number of countries since 2000 at monthly and quarterly frequencies. It includes published official data for about 40 countries as well as carefully constructed estimates for 122 countries. Estimates account for a wide range of central bank operations, including both spot and derivative transactions. These estimates improve upon traditional proxies based on changes in reserves, by adjusting for valuation changes, income flows, and changes in other foreign‐currency balance sheet positions (both vis‐à‐vis residents and nonresidents)—the first estimates to do the latter to our knowledge—thus providing a more accurate measure of operations that change the central bank's foreign currency position. The data set also provides a classification of FXI operations into sterilized or not sterilized, a key dimension for economic analysis. Finally, the paper discusses the merits of the new estimates relative to traditional proxies, and presents stylized facts.

Improved electro-mechanical model and energy conversion efficiency analysis of pulsed plasma thrusters

The primary electro-mechanical model is developed for the acceleration kinetics of electromagnetic railguns. Pulsed plasma thrusters (PPTs), whose operation principle is similar to that of electromagnetic railguns, generate thrust via electromagnetic acceleration of plasma. Therefore, the electro-mechanical model serves as a valuable analytical tool to explore the mechanisms of energy conversion and thrust generation of PPTs. In fact, a PPT initiates discharge at its propellant surface and then ejects the discharged channel away to form accelerated plume. During the acceleration, the plasma channel assumes a curved shape, which is different from the flat sheet shape. The curved geometric shape of PPT discharge channel makes the flat current sheet model currently used in the electro-mechanical models inherently flawed. In this paper, a two-dimensional (2D) curved current sheet model is proposed to improve the PPT electro-mechanical model, by referring to the curved morphology of PPT discharge plasma channels. <xref ref-type="fig" rid="Figure1">Figure 1</xref> shows the schematic of a typical PPT discharge circuit and the curved PPT discharge plasma channel that is indicated as the pink curve <inline-formula><tex-math id="M1">\begin{document}$ \widehat{ab} $\end{document}</tex-math></inline-formula> according to the curved thin current sheet model. Also in <xref ref-type="fig" rid="Figure1">Fig. 1</xref> a current element <inline-formula><tex-math id="M2">\begin{document}$ {\mathrm{d}}\boldsymbol{l} $\end{document}</tex-math></inline-formula>of the discharge channel is taken arbitrarily to display its instant velocity <inline-formula><tex-math id="M3">\begin{document}$ \boldsymbol{v} $\end{document}</tex-math></inline-formula> and the Ampere force element <inline-formula><tex-math id="M4">\begin{document}$ {\mathrm{d}}\boldsymbol{F} $\end{document}</tex-math></inline-formula> exerted by the magnetic field induced by the PPT current circuit. The pink dashed curve <inline-formula><tex-math id="M5">\begin{document}$ \widehat{cd} $\end{document}</tex-math></inline-formula> represents the position of the current sheet just after time d<i>t</i> . Using the 2D curved current sheet model and according to the detail shown in <xref ref-type="fig" rid="Figure1">Fig. 1</xref>, the Ampere force on discharge plasma channels and corresponding kinetics can be derived to obtain final kinetic energy of discharge plasma channels. As a result, the relation between the kinetic energy and the inductance of PPT discharge circuit is obtained and expressed as <inline-formula><tex-math id="M6">\begin{document}$ {E}_{{\mathrm{k}}}=\displaystyle\int _{0}^{{t}_{{\mathrm{e}}{\mathrm{n}}{\mathrm{d}}}}{i\left(t\right)}^{2}\frac{{\mathrm{d}}{L}_{{\mathrm{e}}{\mathrm{q}}}\left(t\right)}{{\mathrm{d}}t}{\mathrm{d}}t $\end{document}</tex-math></inline-formula>. To determine the inductance as a temporal function, an algorithm for the inductance is proposed in which time-segment fitting of PPT discharge waveforms is adopted. Moreover, based on the temporal function of the inductance, PPT discharge waveforms can be simulated by using the ODE45 solver of MATLAB with high fitting goodness. So far, a calculation scheme for the kinetic energy of PPT plumes and simulation code for PPT discharge waveforms have set up based on the improved electro-mechanical model. To verify the improved model and the corresponding calculation scheme, the PPT prototype is used to evaluate its energy conversion efficiency. The results show that the model enables elucidating the low PPT electro-mechanical efficiency, which is attributed to the partition limitation of PPT energy to electromagnetic acceleration process. Accordingly, a possible exploration routine for elevating PPT electro-mechanical efficiency is suggested.

Understanding the coaxial optical coherence tomography signal during the laser welding of hidden T-joints

In the case of “hidden” T-joints, the nonvisible web sheet is welded through the face sheet. Positioning tolerances and movement due to the distortion of the web sheet represent the main challenges to maintain on track during laser beam welding. This study investigated the assumption that keyhole monitoring based on optical coherence tomography (OCT) could be utilized for seam tracking by detecting critical misalignments between the laser beam and the web sheet position. It hereby analyzed whether an emerging misalignment between the laser beam and the web sheet could be discerned in the OCT data before the laser beam misses the web sheet and penetrated only the face sheet. This prediction represents a key requirement for the industrial use of this approach. To this end, this study investigated the welding of hidden T-joints with angular and parallel offsets of the laser path relative to the web sheet centerline while recording with OCT. The interface zone between the web and face sheets was recorded by a high-speed camera to detect the transmission of laser radiation through a lower keyhole opening. It was shown that a lower keyhole opening, in combination with transmitted radiation, was advantageous for the reliable detection of an emerging misalignment. This lower keyhole opening can occur lateral to the web sheet prior to a misalignment, therefore enabling a prediction of spot misalignments via OCT. The welding parameter dependent maximum distance of the laser spot edge to the web sheet edge at detection was 0.1 mm in this study.

PSAK 73 on Leases in Financial Statements: A Case Study of a Multinational Healthcare Company

Starting January 1, 2020, the updated lease accounting standards must be applied by all entities under PSAK 73. PSAK 73 was made because the previous lease treatment considered to be less transparent and could not meet the needs of users of financial statements related to leases made by lessees so that many users made their own adjustments to the financial statements for the lessee's side by capitalizing operating leases using limited information contained in the notes to the financial statements. The capitalization of right-of-use assets and lease liabilities results in changes to the balance sheet position and incurs rental costs, thereby affecting the income statement. The author analyzes the impact of lease accounting standards using a comparative descriptive method. This study uses primary and quantitative data in the form of financial statements of PT. GAHC from year 2019 to year 2022. The purpose of this study is to determine the application of PSAK 73 to leasing and the impact on the financial statements of PT. GAHC and look at the leverage ratio and profitability ratio of PT. GAHC. The results of the study show that the implementation of PSAK 73 at PT. GAHC from 2020 to 2022 has no significant effect on the financial statements and financial ratios due to the value of the lease liability of PT. GAHC is immaterial.

A state-of-the-art review on reinforced concrete slabs strengthened by frp sheets under monotonic, impact and repeated loading

Composites made of fiber-reinforced polymer (FRP) have gained popularity as new high-performance material for concrete buildings in now days. The advantages of FRP composites include high strength, lightweight, and corrosion resistance. This paper’s primary objective is to assess the affect of FRP strips on the strengthening and repair of plain and reinforced concrete slabs. under the monotonic, impact, and repeated loading. According to studies’ observations, applying FRP strips to RC slabs significantly affects the final load and deflection. The number and positioning of FRP sheets improve the performance of slabs. The failure load magnitude of strengthened slabs would increase as slab thickness, concrete compressive strength, and sheet thickness increase. The ultimate load capacity was increased by (27-52%), depending on the FRP strengthening strategy used. GFRP sheets could be employed for improving or enhancing the impact strength of concrete structures. Externally attached GFRP sheets gave good resistance for reinforced concrete slabs against typical explosive blast.

Positioning and atomic imaging of micron-size graphene sheets by a scanning tunneling microscope

We present a mechanism for directly positioning the tip over a micron-size sample by tracking the trajectory of the tip and tip shadow. A bilayer graphene sheet identified by Raman spectroscopy with a lateral size of 20 μm × 50 μm was transferred on the surface of shaped gold electrodes, on which it will be rapidly captured by a homebuilt scanning tunneling microscopy (STM) with the help of an optical microscope. Using the improved line-based imaging mode, atomic-resolution images featuring a hexagonal lattice structure on the bilayer graphene sheet were obtained by our positioning-capable STM. We have also observed a unique O-ring superstructure on graphene surface that caused by the collective interference near the boundaries or defects. Furthermore, we successfully captured a graphene sheet of size as small as 1.3 nm by a rapid and large-area searching operation; this is the first time that such a small graphene sheet has been observed with atomic resolution. The STM images of a micron-size graphene sheet illustrate the significant positioning ability and imaging precision of our homebuilt STM. Our results contribute to further STM studies on samples with ultra-small size.

An event-driven bank stress indicator: The case of US regional banks

Financial markets have been shaken by the surge of a banking crisis in early 2023. The failure of Silicon Valley Bank has raised concerns about the health of various financial institutions in a period of rapid monetary contraction and high interest rates. I discuss the stress levels of sixty US regional banks, by proposing a new “bank stress indicator”, based on an event study framework. The indicator suggests six highly stressed banks: First Republic Bank, Western Alliance Bancorporation, KeyCorp, Comerica Incorporated, Zions Bancorporation and PacWest Bancorp. Although most of these banks have been highly profitable and have built solid balance sheet positions over the past years, they have faced large shares of uninsured deposits, which have put them at risk. The new Bank Term Funding Program launched by the Fed is designed to help in this matter, lowering the risk of new failures.

Tunable double split-ring resonator for quantum sensing using nitrogen-vacancy centers in diamond

For quantum sensing based on nitrogen-vacancies (NV) ensembles, microwave antennas can couple the microwave field to the NV center, which leads it to becoming the core of spin manipulation and can directly affect the sensitivity of quantum sensing. The double split-ring resonator is a widely used microwave device for NV ensembles due to the advantages of high radiation efficiency and uniform magnetic field in millimeter-scale areas. But the bandwidth (30 MHz) is quite narrow which limits the application in quantum sensing with NV ensembles. Here, we experimentally achieve continuous tuning of the resonant frequency of the double split-ring resonator by changing the copper sheet position on the edge of the outer ring. The frequency tuning range can reach 80 MHz, up to 2-3 times the bandwidth, which can cover the transition of the electron spin under different magnetic field conditions. The performance of the tunable antenna in the quantum operation of NV centers is verified by optically detected magnetic resonance and Rabi oscillation. This tunable antenna is promising in the fabrication of integrated and arrayed quantum sensors based on NV ensembles.

TURBULENCE IN DISGUISE IN THE BANKING SECTOR CREATE PANIC WITHDRAWAL OF MONEY IN BANGLADESH

Bankers may find it difficult to get deposits from households as a result of financial market turmoil. Negative returns on bank assets cause creditors to worry about financial stability, causing them to exaggerate the possibility of a bank failure in the future and withdraw money from banks in a panic. This article provides a simplified alternative for building beliefs about panic withdrawal. By lowering asset prices and raising the cost of bank borrowing, banks’ balance sheet positions deteriorated, which caused worries for the depositors, who became panicked. This article discusses potential bank panic scenarios in Bangladesh due to several internal causes that vary countercyclically. Although the major issue confronting the banks was not illiquidity but rather insolvency due to a high percentage of nonperforming loans, bank supervisory authorities may respond to this panic situation by offering liquidity support, government policy intervention, ensuring good governance, limiting the number of withdrawals, and so on.

Household net saving positions and unconventional monetary policy transmission: Evidence from Japan

This paper investigates the heterogeneous effect of unconventional monetary policy (UMP) on household consumption across different household net saving positions. Using Japanese household survey data on household balance sheet positions, income, and expenditures, we enhance the role of the cash-flow channel in the UMP transmission. Households in a lower net saving position (with a higher level of debt) exhibit significantly positive expenditure responses to expansionary UMP shocks. In contrast, households in an upper net saving position (with a lower level of debt) respond little. We also find that households in lower net saving positions primarily drive the aggregate effects of UMP on household consumption.