Electromagnetic Braking System - 8811 Words

ELECTROMAGNETIC BRAKING SYSTEM A PROJECT REPORT Abstract The Project is based on one of the modern braking technologies, with the introduction of ABS (Anti-lock Braking System), Brake-by-wire technology, electronic brake force distribution (EBD), traction control system, emergency brake assist, or electronic stability control (ESC). The braking technology has reached a new peak. In this project electricity is applied to the coil at the time of braking. This develops a magnetic field around it and the rotating armature gets attracted towards the coil. As a result the inner and outer friction plates placed between the armature and the coil gets squeezed, which develops a torque and eventually the vehicle comes to rest. Further researches†¦show more content†¦It is obvious to reduce accidents; design of an efficient braking system is a must. Conventional braking systems that rely on friction can be unreliable in highvibration environments where the spring or other mechanism that supplies the normal force between the brake disc and the brake plate relieves itself under the vibratory conditions and decreases the frictional force. Conventional braking systems that utilize the positive mechanical engagement of teeth on the brake disc and brake plate can suffer significant damage in high-velocity and high-vibration environments. The teeth of the brake disc or brake plate or both can break off in such environments. A braking system that provides and maintains sufficient braking force in a relatively high velocity, high-vibration environment will be welcome by users of such braking systems. The objective is to design a braking system which is efficient and more reliable than the conventional braking system which is purely based on the friction. In order to bring into reality the ideology and concept of such a braking system we moved to electromagnetic braking system. The goal of all the improvementsShow MoreRelatedAdvantages And Disadvantages Of Electromagnetic Brakes1295 Words   |  6 PagesELECTROMAGNETIC BRAKES ARE THE FUTURE OF TRANSPORTAION SAFTEY Eddy current braking system are a better alternative, to the currently used friction based braking systems for instance disk and drum brakes â€Æ' â€Æ' Electromagnetic brakes have become a wide regarded, technological advancement, in regards to the reduction of friction and heat energy produced, when braking heavy loads of matter. But is quite a rarity in regards to a commercial application, even after being proven to be safer and stronger alternativeRead MoreThe Working Principle Of Eddy Current Brake Mechanism1179 Words   |  5 Pagesroller coaster etc. Unlike the friction brakes, which apply pressure on two separate objects, eddy current brakes slow an object by creating eddy currents through electromagnetic induction which create resistance, and in turn either heat or electricity. In this paper, linear Halfback magnetized mover is applied to eddy current braking system for high speed. For such a breaker, we give analytical formulas considering end effects for its magnetic field, eddy current distribution, forces according to theRead MoreThe Advancement And Evolution Of Braking Technology2365 Words   |  10 Pagesthe advancement and evolution of braking technology. The report focuses on the need on advancement and the solution found as Eddy current braking. It also explains the working of the eddy current brakes and the advantages and disadvantages of its uses. The scope and the future aspects of eddy current brake systems is discussed in the report. Contents ABSTARCT 1 1. Introduction 3 2. Literature Review 4 2.1 General Principle of Braking 4 2.2 Eddy Current 5 2.2.1 MagneticRead MoreEddy Current Braking System4987 Words   |  20 PagesJournal of Applied Engineering and Technology ISSN: 2277-212X (Online) An Online International Journal Available at http://www.cibtech.org/jet.htm 2011 Vol. 1 (1) January-April/ pp104-113/Tripathi and Raj. Research Article EDDY CURRENT BRAKING EMBEDDED SYSTEM *Virendra Kumar Maurya1, Rituraj Jalan1, H. P. Agarwal1, S. H. Abdi2, Dharmendra Pal2, G. Tripathi2 and S. Jagan Raj3 1 Department of Electrical Engineering, Shekhawati Engineering College, Dundlod, Rajasthan, India 2 Department of PhysicsRead MoreFour Quadrant Operation And Control Of Three Phase Bldc1721 Words   |  7 Pageslifespan. There is a need for an efficient control strategy for these motors. The control of BLDC motor in four quadrants is very crucial. In this paper, BLDC motor is controlled in all the four quadrants, with saving of power. During regenerative braking period, power generated is being stored in the chargeable battery. This approach is used in applications where frequent reversal of direction of rotation of motor is needed. MATLAB/SIMULINK software is used to carry out the above investigation. Read MoreEssay on The Importance of Wind Turbines for Renewable Energy774 Words   |  4 Pagesnecessary. These conversions are dependent on the gear ratio of the gearbox. Most of the mechanical energy that is produced by the rotating blades is transformed into electrical energy via the generator. The generator, through the process of electromagnetic induction, produces an electrical voltage that will cause a current to flow out of the generator. 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Benefits of Playing a Musical Instrument Free Essays

Did you know that musicians have better hearing than people who don’t play an instrument at all? Scientists have done research to prove that this statement is a fact. This is more than just being able to pick out a drum beat from the background of a song, like many people can. Musicians hear better overall. We will write a custom essay sample on Benefits of Playing a Musical Instrument or any similar topic only for you Order Now The reasons for this are not fully understood, but some people have some pretty good ideas as to why musicians develop better hearing. Musicians can hear better than non-musicians. Hearing depends on microscopically small hairs deep inside of the ear. If the hairs in the ear are gone, so is the person’s hearing. (HearingAids.com) People never stop hearing. Even while sleeping the brain just ignores all sound, not letting the person hear what is actually going on around them. (The Hearing Place, February 6, 2017) This is in fact the same for musicians too., Iit is just something the body does, and playing an instrument or not does not affect this part of the hearing process. Musicians hear better in ways, like being able to hear from further away, and they are better at remembering sounds. (NPR music, October 19, 2009) This likely happens because musicians improve due to auditory attention and memory. (National Science Foundation, November 13, 2009) Hearing changes due to the experiences the person has had in their life. (NPR music, October 19, 2009) Musicians can hear better because a lot of experiences they’ve had are related to sound. These experiences would be the music they are playing, composing, or listening to. These claims may seem a little confusing, since some people believe that loud music or sounds are related to hearing loss, but these facts are scientifically proven. The differences between musicians hearing and non-musicians hearing is more to do with memory than anything else. This is surprising because better hearing is usually equated with hearing quieter sounds, or the ability to hear from further away. The scientist who found that musicians hear better and remember sounds better than people who don’t play instruments is Nina Kraus. (NPR music, October 19, 2009) Thanks to her we have this information which could help people who are concerned about losing their hearing with old age. (Jane Langille, September 26, 2012) Nina Kraus says that playing an instrument, no matter how good someone is at playing, could improve hearing. (NPR music, October 19, 2009) This could happen at any point in life, although children who play instruments at a young age seem to have better hearing than people who start playing later in life. Musicians have better hearing than people who do not play an instrument. This happens because hearing changes due to the experiences the person has had in their life. (NPR music, October 19, 2009) This also happens because musicians improve due to auditory attention and memory. (National Science Foundation, November 13, 2009) If a 20 year old started playing an instrument, that person’s hearing could improve, and stay that way through old age. Composing, playing, and listening to music are all important factors to better hearing and/or memory. How to cite Benefits of Playing a Musical Instrument, Papers

Responsible Corporate Social Responsibility -Myassignmenthelp.Com

Question: Discuss About The Responsible Corporate Social Responsibility? Answer: Introduction: In this report, an attempt is made to analyse the financial statement of Fleetwood Corporation. The Annual reports of the company contain all necessary information, financial as well as non-financial, to assess the performance and position of an entity. However, it is important to have proper knowledge about different items in financial statements to understand the actual implication of different items in the financial statements. The main aim of this report is to critically analyse the significant areas related to movement in equity and tax expenses. Discussion related to Items of equity and reason for change Issued capital: Fleetwood Corporation has issued equity shares to the public to arrange the required amount of funds to finance the operations of the company. Issued capital represents that part of the capital which has been issued and subscribed by the shareholders of the company. The issued capital of the company is $195,079m for the financial year ending in 2016. Reserves: The company has created different reserves to be used for specific purposes. These reserves are not allowed to be used for distribution of dividend. Thus, these are not free reserves and are to be used only for specific purposes. The amount of reserves that the company has at the end of the financial year 2016 is $244m (Muller and Kolk 2015). Retained earnings: The company has retained earnings of $8,508m in the financial year 2016 that is the accumulated balance of profit over the years. The balance of profit that have not been distributed by the company neither transferred for any specific purposes to any reserves (Alstadster et al. 2016). Tax expense provided in the financial statement: The company recorded current tax benefit in the income statement for the financial year 2016 of $1531m as against a tax expense of $508m in the previous year 2015. Comparing the income tax expenses and the Accounting income: No, the current tax expense or benefit in this case is not similar to that of the taxation-law rate multiplied to the income of the company. In-fact the company incurred a loss from the business operations in the financial year 2016 (Dowling 2015). The reason for the difference is that there are other tax items such as deferred tax assets, deferred tax liabilities, advance tax which are adjusted against the current tax liabilities to determine the amount of current tax expense or benefit which is to be provided in the profit and loss account of an entity. Relationship between the deferred tax assets and liabilities: Fleetwood Corporation has showed a deferred tax asset of $14,121m in 2016 compared to $4,822m a year ago. No deferred tax liabilities have been reported by the company as the financial statement of the company only shows deferred tax assets. Though the company has not reported any deferred tax liabilities however, let us evaluate the reasons for recording deferred tax assets and deferred tax liabilities by an entity in the financial statements. Before directly getting into the reasons for creation of deferred tax liabilities or assets in the financial statements of an entity let us provide brief descriptions on deferred tax assets and deferred tax liabilities. Deferred tax asset is created due to the difference between the accounting profits and taxable profits calculated in accordance with the provisions of income tax rules. The accounting profits are calculated by an entity in accordance with the accounting standards issued by the Australian Accounting Standards Board (AASB) and in accordance with the provisions of the Corporations Act, 2001. Whereas, the assessable profit of an entity is ascertained in accordance with provisions of the Income Tax Assessment Act, 1997. Thus, the taxable profit on which the amount of income tax has to be paid by an entity is seldom the same with that of the accounting profit. In case the accounting profit is lower than the taxable profit, an entity generally recognizes deferred tax assets in the books of account as long as the difference between the two is due to the timing difference and not permanent difference (Cai et al. 2014). In the report, discuss the reasons for creation of deferred tax assets in the books of accounts of an entity. The following points broadly cover these reasons. Difference amount of Depreciation under accounting and taxable provisions: The income tax provisions have different rates that are allowed as depreciation on non-current assets to determine the amount of taxable profit of an entity compare to the rates that have been prescribed in AASB 116. Thus, in case the amount of depreciation is allowed under the income tax act is lower than the amount of depreciation under AASB 116 then that will result in creation of deferred tax assets (Towery 2015). Expenditures disallowed by income tax provisions: The income tax provisions do not allow certain expenditures to calculate the taxable profit on which income tax is to be charged which may have been deducted in computing the accounting profit. Thus, the taxable profit will be higher in such case to result in creation of deferred tax asset for the entity concerned (Dyreng and Markle 2016). Incomes that may have been deferred to compute accounting profit of a year might needed to be included to compute the taxable profit: The taxable provisions might need an entity to record a particular income to be included in the income statement to compute the taxable profit that might have been deferred to later periods in the income statement prepared under the accounting rules of the country. As a result of this the taxable profit of an entity will be higher than the accounting profit to create deferred tax assets (Shen et al. 2016). Deferred tax liabilities are also created due to the timing differences in accounting and taxable provisions. The deferred tax liabilities will be created in case the accounting profit of an entity is higher than the taxable profit ascertained in accordance with the provisions of the income tax rules and regulations provided in the Income Tax Assessment Act, 1997. The deferred tax liabilities are created for the following raesons: Accounting profit higher than the taxable profit: The accounting profit if is higher than the amount of taxable profit then an entity will require to create deferred tax liabilities is the difference in taxable and accounting profit is due to timing differences. Higher amount of depreciation is allowed in the income tax rules: In case the taxable provisions allow higher rate of depreciation on non-current assets than the rate prescribed and used to charge depreciation on non-current assets to calculate accounting profit of an entity. In that case, the accounting profit will be higher than the amount calculated as profit under taxable provisions (Bratten et al. 2016). As a result of this the entity will have to create deferred tax liabilities in the books of accounts of an entity. Comparing income tax expenses with income tax payable: The company, i.e. Fleetwood Corporation, though has recorded any tax liabilities under current liabilities as can be seen from the financial statements of the company for the financial year ending in 2016 however, a year before the company did record an amount of $959m as current tax liabilities (Rao 2016). The reason are discussed below: An entity often need to pay advance tax: In case, an entity pays certain amount of advance tax on provisional income basis to comply with the income tax rules and regulations in the country. In that case, it must be adjusted against the income tax expense of the entity at the end of the financial year when the amount of income tax is ascertained for the financial year (Agrawal et al. 2014). Generally the difference between the income tax expense and advance amount of income tax is either recorded as the amount of income tax payable or tax assets under current liabilities or current assets in the statement of financial position as the case may be. Adjustment of deferred tax items: Also after ascertaining the amount of income tax expense from the income statement of an entity necessary adjustment for deferred tax assets and deferred tax, liabilities have to be made to ascertain the amount of income tax liability or assets, as the case may be, to include show in the Balance sheet of the company (Adeler 2014). Therefore, it can be said that for the above reasons there is a difference between the income tax payable and the income tax expenses. The relationship between the Income tax payment and expense: The cash flow statement of the company shows that the following amounts have been paid as income tax in the year 2015 and in the year 2015: As in the year 2016, the company has incurred financial loss there has been no income tax expense in the year. It can be seen that there exists a significant difference between the income tax expenses and the income tax expenses provided in the cash flow statement (Zhang et al. 2016). The reason for the difference between the two items of financial statements are as following: There is a difference between the income tax expense and the amount of tax paid: The income tax expense is the amount of income tax on the taxable profit of an entity whereas the income tax paid in the cash flow statement shows the amount of cash outflow in respect of the income tax. The cash out flow for income tax is generally the payment of adjusted income tax that is due to the government after making all necessary adjustments (Ranchhod and Finn 2016). Different periods: Generally, the payment of income tax in cash flow statement could be for income earned in earlier periods. Whereas the income tax expenses is calculated on the amount of income earned by an entity for the current income tax period as per the income statement of an entity. Thus, there would bound to be a difference between the amount of income tax paid as per the cash flow statement and the income tax expense as provided in the income statement of an entity (Le 2017). Insights learned: While assessing the income tax expense, deferred tax assets, deferred tax liabilities, income tax payable or income tax asset and payment of income tax as per the cash flow statement of Fleetwood Corporation. There have been number of new aspects that have interested curiosity in us and made us think about the different treatments of tax related provisions in the financial statements of the company (Morcol et al. 2017). However, at the same time it is essential for an entity to keep record of each and every single item related to the financial transactions as the same might influence the final liability of an entity while it come to the payment of income tax liabilities for the income earned by the company. Conclusion: The most interesting aspect of them all is the number of different items which are related with the income tax provisions for the income earned by the company. It is not only about current income tax expense on the amount of taxable profit but the recognition of deferred tax assets or deferred tax liabilities, providing for income tax liability as income tax payable under current liabilities and finally the payment of income tax in the cash flow statement of the company. However, while evaluating the financial statements of the company the number of items that have to be recorded to keep track of income tax provision of the company is quite difficult to summarize in a single place. Reference Adeler, M.C., 2014. Enabling policy environments for co-operative development: A comparative experience.Canadian Public Policy,40(Supplement 1), pp.S50-S59. Agrawal, A., Rosell, C. and Simcoe, T.S., 2014.Do tax credits affect RD expenditures by small firms? Evidence from Canada(No. w20615). National Bureau of Economic Research. Alstadster, A., Jacob, M., Kopczuk, W. and Telle, K., 2016.Accounting for business income in measuring top income shares: Integrated accrual approach using individual and firm data from Norway(No. w22888). National Bureau of Economic Research. Bratten, B., Gleason, C.A., Larocque, S.A. and Mills, L.F., 2016. Forecasting taxes: New evidence from analysts.The Accounting Review,92(3), pp.1-29. Cai, D., Wang, T. and Ai, C., 2014. Development of low-carbon economy in Heilongjiang province tax incentive policy analysis.Advanced Materials Research. Dowling, G.R., 2014. The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), pp.173-184. Dyreng, S.D. and Markle, K.S., 2016. The effect of financial constraints on income shifting by US multinationals.The Accounting Review,91(6), pp.1601-1627. Le, T.T., 2017. Incentivizing Orphan Product Development: United States Food and Drug Administration Orphan Incentive Programs. InRare Diseases Epidemiology: Update and Overview(pp. 183-196). Springer, Cham. Morcol, G., Hoyt, L., Meek, J.W. and Zimmermann, U. eds., 2017.Business improvement districts: Research, theories, and controversies. Routledge. Muller, A. and Kolk, A., 2015. Responsible tax as corporate social responsibility: the case of multinational enterprises and effective tax in India.Business Society,54(4), pp.435-463. Ranchhod, V. and Finn, A., 2016. Estimating the Short Run Effects of South Africa's Employment Tax Incentive on Youth Employment Probabilities using A Difference?in?Differences Approach.South African Journal of Economics,84(2), pp.199-216. Rao, N., 2016. Do tax credits stimulate RD spending? The effect of the RD tax credit in its first decade.Journal of Public Economics,140, pp.1-12. Ryan, C., 2016. Are you experimenting with the RD tax incentive?.Taxation in Australia,50(9), p.529. Shen, L., He, B., Jiao, L., Song, X. and Zhang, X., 2016. Research on the development of main policy instruments for improving building energy-efficiency.Journal of Cleaner Production,112, pp.1789-1803. Towery, E.M., 2017. Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from Schedule UTP.The Accounting Review. Zhang, K., Wang, Q., Liang, Q.M. and Chen, H., 2016. A bibliometric analysis of research on carbon tax from 1989 to 2014.Renewable and Sustainable Energy Reviews,58, pp.297-310.