Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission ...Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission Machinery Directive as a national law, which demands protection against noise emission in the design phase of new machines. In order to accomplish this, it is necessary to examine and locate the causes of emissions on existing machines. In this paper, the sound source is located through sound intensity measurements, using planing machines as an example, which are particularly noise-intensive woodworking machines. In addition, different influencing parameters on noise emission are analyzed, such as manual and automatic feed, rotational speed and the influence of the type of wood of the workpiece.展开更多
During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Account...During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.展开更多
The Greater Casablanca, like the other large cities, has experienced significant urban and industrial development in recent years, this development has certainly helped develop the productive fabric, generate signific...The Greater Casablanca, like the other large cities, has experienced significant urban and industrial development in recent years, this development has certainly helped develop the productive fabric, generate significant employment opportunities for hundreds of thousands of families, but at the expense of the mobility and quality of the environment particularly those of the air. The deterioration of the air quality affects more and more the population＇s health with significant cost and damage to the community, this study aims to quantify the degree of aerosols pollution damage and also its health effects.展开更多
The year 2012 marked the 10th anniversary of publication of Presidential Decree No. 4508/2002, which set forth minimum efficiency standards for induction motors in Brazil. Within this context, the present article focu...The year 2012 marked the 10th anniversary of publication of Presidential Decree No. 4508/2002, which set forth minimum efficiency standards for induction motors in Brazil. Within this context, the present article focuses on the importance of implementing minimum efficiency standards in Brazil and elsewhere and presents the state of the art in domestic and international legislation and standards pertaining to induction motors. It also covers advancements in motor technology, by means of an analysis of motors currently on the market, and trends in said technology, with particular emphasis on the search for new materials for permanent magnet manufacturing. The results of experimental testing of a permanent-magnet motor and a premium-efficiency induction motor are presented and discussed, with the objective of contributing to definition of the IE4 （Efficiency Level from International Electrotechnical Commission） standard and to the goal-oriented Brazilian efficiency program. The present article described the results of experimental testing with an induction motor and a line-start permanent-magnet motor and concluded that permanent-magnet motors are superior in performance to induction motors at loads between half and full, with an efficiency advantage of up to 6.7%. However, in applications with wide variations in load, with motor operation below half load, use of permanent-magnet motors is not economically feasible, as the current cost of these motors exceeds that of induction motors. Another relevant finding concerns the current harmonic distortion observed during testing. The tested permanent-magnet motor exhibited a distortion of up to 13.5%, exceeding Institute of Electrical and Electronics Engineers Standard 519/1992 recommended limits. This behavior must be clearly specified and taken into account by future standards that define the super premium class, lest the impact of harmonic distortion prove to be detrimental to industries that adopt these motors for their processes.展开更多
文摘Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission Machinery Directive as a national law, which demands protection against noise emission in the design phase of new machines. In order to accomplish this, it is necessary to examine and locate the causes of emissions on existing machines. In this paper, the sound source is located through sound intensity measurements, using planing machines as an example, which are particularly noise-intensive woodworking machines. In addition, different influencing parameters on noise emission are analyzed, such as manual and automatic feed, rotational speed and the influence of the type of wood of the workpiece.
文摘During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.
文摘The Greater Casablanca, like the other large cities, has experienced significant urban and industrial development in recent years, this development has certainly helped develop the productive fabric, generate significant employment opportunities for hundreds of thousands of families, but at the expense of the mobility and quality of the environment particularly those of the air. The deterioration of the air quality affects more and more the population＇s health with significant cost and damage to the community, this study aims to quantify the degree of aerosols pollution damage and also its health effects.
文摘The year 2012 marked the 10th anniversary of publication of Presidential Decree No. 4508/2002, which set forth minimum efficiency standards for induction motors in Brazil. Within this context, the present article focuses on the importance of implementing minimum efficiency standards in Brazil and elsewhere and presents the state of the art in domestic and international legislation and standards pertaining to induction motors. It also covers advancements in motor technology, by means of an analysis of motors currently on the market, and trends in said technology, with particular emphasis on the search for new materials for permanent magnet manufacturing. The results of experimental testing of a permanent-magnet motor and a premium-efficiency induction motor are presented and discussed, with the objective of contributing to definition of the IE4 （Efficiency Level from International Electrotechnical Commission） standard and to the goal-oriented Brazilian efficiency program. The present article described the results of experimental testing with an induction motor and a line-start permanent-magnet motor and concluded that permanent-magnet motors are superior in performance to induction motors at loads between half and full, with an efficiency advantage of up to 6.7%. However, in applications with wide variations in load, with motor operation below half load, use of permanent-magnet motors is not economically feasible, as the current cost of these motors exceeds that of induction motors. Another relevant finding concerns the current harmonic distortion observed during testing. The tested permanent-magnet motor exhibited a distortion of up to 13.5%, exceeding Institute of Electrical and Electronics Engineers Standard 519/1992 recommended limits. This behavior must be clearly specified and taken into account by future standards that define the super premium class, lest the impact of harmonic distortion prove to be detrimental to industries that adopt these motors for their processes.
