Numerical hull resistance calculation of a catamarán using OpenFOAM

In the present study, numerical resistance predictions using OpenFOAM were performed considering the Cormorant Evolution Catamaran, which provides travel services in the Galapagos Islands. These predictions were compared with experimental data published by Chávez and Lucín [1] and with systematic series [2].Simulations were made at model scale of 2 [m] in two load conditions, considering demi and twin hull (s=0.56 [m]) configurations. A mesh convergence study was performed with 3 different meshes for V=1.05 [m/s] at Light Condition (T=0.086 [m]). The converged mesh, with 1 million of cells approximately, has the lower standard deviation and a 5% error when compared to its experimental value of 1.79 [N]. The errors between the experimental data and the numerical simulations for demi hull configuration were 43% and 36% for Light and Full conditions, respectively. Besides, for twin hull configuration the errors were around 14% and 32% for Light and Full conditions, respectively.

Audit Fees and Client Industry Homogeneity

SUMMARY This study examines the relationship between a client industry's homogeneity and audit fees. We assume that audit efficiencies occur in audits in industries whose members have similar operations and, therefore, are where auditors benefit from the use of similar audit procedures and experience lower average audit costs. To identify industries with similar operations, we use operational expense homogeneity, which is based on the correlations between the changes in operating expenses among industry members. Adapting a standard fee model (Hay, Knechel, and Wong 2006), we find that homogeneity is negatively associated with audit fees. Further, we find that specialist auditors charge lower fees in homogenous industries. Finally, we observe a lower standard deviation of fees in more homogenous industries. Together, these results suggest that auditors sustain lower costs in audits of homogenous clients and that the similarly lower costs incurred across auditors are passed on to clients in the form of lower fees. Data Availability: Data used in this paper are available from the sources listed in the paper.

Linear and Angular Deviations of Implants Placed in Experimental Casts with Stereolithographic Drill Guides Fixed by O'ring Ortho Implant Devices

The aim of this study was to evaluate whether the introduction of a device, resulting from the combination of an o'ring attachment with an orthodontic implant (o'ring ortho implant, O'ROI), to affix the surgical template of CAD/CAM-guided implant surgery contribute to minimizing the deviations in the position and inclination of implants at the time of their placement. Ten models simulating bone tissue were fabricated and randomly divided into 2 groups: 5 with the scanning and surgical template of the usual technique, representing the Control Group (C), and 5 with scanning and surgical templates fixed by o'ring ortho implants (O'ROI), representing the Test Group (T). Forty implants measuring 4×11 mm were placed in the groups, using the respective templates. The results were evaluated by the fusion of CT images of the planned and placed implants. The locations and axes were compared. There were no statistically significant differences for the angular (Tukey's test F = 1.06 and p = 0. 3124) and linear (ANOVA F = 2.54 and p = 0.11) deviations. However, the angular values of Group T showed a lower standard deviation in comparison with those of Group C. The use of o'ring ortho implants (O'ROI) is able to minimize the angular and linear deviation of implants at the time of their placement.

Are Dividends Associated with the Quality of Earnings?

SYNOPSIS: We examine whether dividend paying status is associated with the quality of earnings. We find dividend paying status is associated with (1) lower absolute values of discretionary accruals; (2) lower standard deviation and absolute magnitude of the errors associated with the mapping of accruals into cash flows; and (3) more value relevant earnings. We also find evidence that the positive association between dividend paying status and earnings quality is stronger (weaker) when the size of dividend payouts is larger (smaller). Overall, our results suggest dividend paying status is indicative of firms’ earnings quality.

Method to Determine Foaming Property of Reconstituted Nonfat Dry Milk

A 250-ml graduated cylinder was modified by attaching it to a blender base assembly. It was used to measure the foaming capacity of reconstituted nonfat dry milk. Measurements of foaming capacity with this device had a lower standard deviation (1.30–2.63) than those made with a conventional method (1.71–9.15). The device is easier to use and has fewer sources of error than conventional methods used to determine foaming capacity.