Automation of the Tapping Machine

Automation of the Tapping Machine CAREER EPISODE 2 INTRODUCTION CE 2.1 The second career episode is based on an experience that I gained after performing a group project as a student of last semester of Bachelor Degree. The project was title Automation of the Tapping Machine. I completed my Bachelors of Engineering Technologist in Mechatronics from Chisholm Institute, Dandenong, Australia. The project was completed in 13 weeks duration, from March 2016 to May 2016. It was undertaken under Prof. Dr. Tharshan Vaithianathan and Prof. Masoud Goudarzi and was a part of my industrial training at R I Instrument and Gear Co. Pty. Ltd. BACKGROUND CE 2.2 Nature of project   Ã‚   Finding a solution that saves cost and time within production is the biggest responsibility of engineers when manufacturing. Automation is required in all the industry to improve efficiency, maintain consistency and speed, reduce waste, and maintaining quality to compete the global market. There were issues arising in tapping and gear cutting machine which lead to wastage of cost and labor time for the company R I Australia. To provide a multiple tapping device at a time and to eliminate the manual adjustment process of the XY table, I had proposed this project. In my project, I had to accomplish all the business goals and objectives assigned to me within defined budget and time parameter. And to minimize the impact within the affected units to standardized the business operations. CE 2.3 The goal of implementing the tapping machine is that it: Facilitates coordination and information sharing both internal and external to the organizations. Will provide better finished products. Enhances the ability and effectiveness of the team to perform their jobs. Easy use Provides an open, flexible, reliable updated technology. CE 2.4 Objectives The primary objective was to address the issue of production and give a possible solution that rectifies it and helps to improve the efficiency of the production and specially in terms of tapping machine and Saws department and to partially optimize the cost. Basically, the whole project is made up of 2 different objectives which is completed to solve the issue. The idea is to achieve a high degree of accuracy in the process. Also, to learn about how stepper motors are programmed through G-coding along with the Arduino board and g shield. CE 2.5 The chart of organizational structure CE 2.6 Duties I started with studying various solutions that fit my problem statement. I researched and surveyed on automation, gears, latest equipment from FSM SMC Learnt how CNC shield is operated and G code is programmed. Performed online and practical testing on the operating machine. Compared various components before selecting them. Researched on drive mechanism, stepper motors, wheel shafts and pulleys. Prepared various engineering drawing for implementation of my project with the help of engineering tools. Diving and providing time slots to team members. Maintaining balance and peace to avoid conflict among each other. Kept good relations with supervisor. Reporting the development of the project to the lab supervisor and coordinator. PERSONAL ENGINEERING ACTIVITY CE 2.7 I first observed the current scenario of the work procedure and the machine operation. Based on my notes, I decided to remove the current manual XY table along with the vice and add a new system motorize stage. The new proposed XY table system will be placed on the base plate of the tapping machine and then further connected to the CNC shield for programming. The table is made such that it holds few work pieces at the same time. Once the work piece is kept and placed on the table, a G code program controls the tapping operations that is obtained from the USB device connected to the CNC shield. The XY table is designed in solid works such that it moves in X and Y directions. There are stepper motor drive shafts that are connected and when they rotate it drives the lead screws connected to it and move the stage in X and Y directions. CE 2.8 The below image shows the proposed XY table and its related components. It is designed keeping in mind the future height of XY table together with the vice along with the length of the drill bite. The drill head is kept and positioned such that the distance from the middle of the base plate to end in Y axis is 90mm. the stroke movement of the table in the direction of Y axis from the center position is assumed to be 50mm and in the direction of X axis it is 100mm. The selection procedure of XY table involved range of steps. At the first stage, it was required to take up the measurements of the current set up that was in use. Later stage was designing, which was done to find out various variables that are related to the table. CE 2.9 Based on certain assumptions and from the current scenario, the calculations for the variables was done and considered as shown in the table below. With these values, selection procedure was carried out for various components and its parameters. For my project a drive mechanism was required which rotates the motor to the table and helps the XY table o move, so for this reason I decided to use ball screw drive mechanism which is ideal for my situation because of its high stiffness and ability for short acceleration and declaration. The motor was selected with the help of online software that helps for various calculation. Arduino G shield is used as it is a suitable hardware solution for CNC motion controlled systems. I made use of engineering tools for drawing each solid work piece and component considering the minute details and its precise values to achieve the highest accuracy level. Maximum payload Stroke Precession Speed 7kg XY:200mmx180mm 20 microns max: 25mm/sec CE 2.10 After completing the above XY table, I had to automate the rotation of hand wheel which controls the vertical movement. And the important point for consideration was the depth of the gear cut. So, it was important to track the vertical movement of the axis of the machine and solution for replacing the manual hand wheel with mechanical automated machine. After all the brainstorming process, I decided to use pulley belt mechanism using a steeper motor to replace the current manual hand wheel. By using this, it would provide high speed of production, accuracy, it will be time saving and less labor involvement which would result in safety. CE 2.11 I used CAD software and other engineering software to design the structure of the components that will be made to use based on the requirement and calculations taken up. The components were compared for price and the budget was kept in mind. It was necessary to take precaution in selecting the correct component as it would affect the whole system. The components used are: Stepper motor required to produce torque to turn rotating wheel shaft for gear cutting operations. Small pulley for motor 14mm inner diameter, selected considering the conditions it met. Large pulley for turning wheel shaft 42mm maximum bore diameter Time belt to transfer momentum between both pulley polyurethane cantilena belt was chosen, which had high grade wire and tension with high flank load capacity. Stepper motor driver to manage the running capacity of the stepper motor Rotary encoder it is basically used to detect original position of the shaft. It converts mechanical displacement signals to electrical signals. Arduino board for programming Arduino Uno r3 CE 2.12 After coming to the conclusions and deciding of the components, I plotted an electrical connection diagram that depicted the structural layout of all the electrical connections that were required between the Arduino UNO board, motor, and the power supply to run this mechanism. The Arduino board was connected to the encoded and the motor. From the diagram, the pin number 8-11 of the board are used for controlling the stepper motor. And the pins from 2 to 4 are used for encoder. Programming is done to deliver the reference data to regulate the motor and encoder. With the help of 5V supply that is received by the UNO board, it supplies the power to the encoder also and both are grounded properly so that same reference voltage is provided to the encoder and the power supply. CE 1.13 After completing the hardware work and when the connection was completed. I performed a troubleshooting, to check the functioning of the mechanism is proper. I used many different engineering software to test the system. Luckily, I didnt come across any major issues while implantation of the project. I only had problems in decided the accurate component that would meet the requirements of my project. I also introduced new engineering skills and workshops in my project such as latest equipments from FSM and SMC, HMI systems, G shield for automated dispatch, and automated field reporting software by using interfaces like G-coding, C++, AFR and CAD. CE 1.14 As I was leading the whole project, I was responsible for managing my group mates. I had to regularly keep updates on their progress and maintain one on one relationship to achieve success in my project. I also maintained good relations with my university supervisors and the company engineer under whom I was getting trained. SUMMARY CE 1.15 I accomplished the goals and objectives assigned to me by the company. I presented them a well-planned and working device which would benefit in their production. I applied various engineering knowledge that I learnt from my bachelors degree. I also introduced new techniques and mechanism that was beneficial and appropriate for my problem summary. I learn new software and learned to prepare a budget and function the project in that assigned budget. I cultured myself into the corporate world and adapt corporate behavior and skills. A project thesis and a presentation of my work was submitted on completion of my work.

Auditor Independence – 2

Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays, but, the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The essential feature of an audit is its independence and, if an accountant performs the accountancy work and then checks it himself, this checking cannot be viewed to be an audit because it lacks independence. From ACCA’s Code of Ethics, the definition of Independence is composed of independence of mind and independence in appearance. In general, independence means an auditor’s opinion must be based on an objective without bias and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. The Importance of Independence in relation to the provision of assurance The value of audit derives entirely from its independence. Without independence, auditors’ opinions lack impacts and credibility. The relationship between the auditors and audit clients, however, gives a potential threat to the independence. Influencing Auditors’ Reports on Clients’ Financial Position due to Conflicts of Interests: Possibilities of conflicts of interest between firms and clients, where situations such as, connections of an audit firm with associated firms, family and other personal relationships, financial interests in audit client, employment with audit clients, provision of non-audit service to audit clients, may consequently affect auditors. Without the strength of character to withstand such pressure, auditors may be unable to express independent opinions. Preserving Investors Confidence in the Financial Market Public confidence in the capital market relies heavily on the appearance of auditor independence. Auditor independence helps to ensure quality audits and sustain the circulations of investment with the capital market. Investor confidence is eroded if investors and other users of the financial statement information do not perceive that the auditor was independent in both fact and appearance. Giving Constructive Advice Although there is no formal obligation, a good auditor will be anxious to offer his client assistance on improvements in the financial aspects of the business if he can give an unbiased independent opinion, where added value is brought to clients and to the wider business community. Lowering Litigations Sustaining independence enables the auditors to objectively report on True and Fair Value of any information required to be disclosed in financial accounts, of which the chances of successful negligence lawsuit to a level acceptable will be reduced. The Nature of other services provided by the auditors In the classification from APB, non-audit services is composed of any engagement where an audit firm provides professional services to an audited client other than the audit of financial statements, and pursuant to those other roles which legislation or regulation specify can be performed by the auditor of the entity. There are five different natures of non-audit services categorized by activities arising directly from an audit of a company’s financial statements, services required to be provided by the auditor by laws, services provided by auditors because of their familiarity with the client and, as a consequence, their ability to perform them in a timely and cost effective manner, services provided because of the pool of accounting and related financial skills available to accountancy firms, services provided because of the pool of consulting and general business skills available to accountancy firms Critical Discussion of Ethical Code Requirements Independence is part of the accountant’s code of professional conduct. Under APB Ethical Standards the concept of auditor independence shifted in favor of objectivity and neutrality in the reporting of the financial position and the results of operations, rather than loyalty to a particular party. The Ethical Standards allow audit firms to offer consulting services such as internal auditing and information technology but are subject to certain restrictions, and audit firms are required to disclose fees received from auditing and all non-audit services. However, without providing clear distinctions which makes grey area exists, the rules should err on the side of caution. Auditors and their clients are likely to continually test the limits of what is permissible, including by litigating restrictions they oppose. UK’s Combined Code on Corporate Governance only recommends that audit committees develop policies to govern the future provision of non-audit services, but does not require a pre-approval of non-audit services by audit committees. No specific enforcement mechanism ensures that management does not become involved, directly or indirectly, in selecting auditors or determining audit fees and the scope of audit. Ethical code requirements should focus to a greater extent on the issue of to what extent client management may still be able to influence the audit fee and the scope of audit engagement. Explanation of the Current and Emerging Developments In order to increase revenue, recently, accounting firms not only provides auditing services, other services including bookkeeping, financial information systems design, human resources and management functions, valuation, internal audit, tax, legal, investment banking services and expert services unrelated to audit, also provides. There are several reasons leading to the increasing popularity of providing non-audit service, Price Competition Auditing becomes a low-profit activity that clients increasingly search for the lowest prices and the loosest standards. Competitive bidding in auditing created pressure to reduce audit engagement hours. To maintain overall revenues, high profitability of the numerous new consulting and other non-audit services is being offered. Horizontal Integration The rapid growth of business enterprises on a worldwide basis provided large accounting firms with an opportunity to become the preferred providers of a wide range of business services, the revenues from non-audit services for audit clients quickly outpaced the fees from auditing-only services. Audit Effectiveness Providing non-audit services allows accounting firms to perform better audits because they can obtain a better understanding of the client’s systems, which can achieve the cost-effective goal. Criticism and Analysis of Independence Impaired by Provision of Non-audit Services The relative increase in reliance on revenues from non-audit services may have placed increased pressure on auditor independence. The major accounting firms, seems vigorously opposed reforms to eliminate the growing conflicts of interest arising from auditing and consulting for the same client, because of economic bond which the auditor does not want to lose developed between the client and the accounting firm. In order to be more competitive, accounting firms try to reduce audit fees to attractive customers by reducing engagement hours. But this risk-based auditing approach may not detect fraudulent activities. Some auditors shifted their concept of independence to becoming trusted advisors to the client’s management. Although acting independence in certain situations is acceptable, too often an auditor’s efforts to help management resulted in concealing true economic performance. It appeared that some auditors ignored their most immediate responsibility to act on behalf of third-party investors or, at a minimum, to be an objective and neutral interpreter of accounting standards. Many non-audit services evolved from requests by audit clients for additional services that their auditors seemed best suited, as well as from the special skills needed to audit new and complex business transactions. Expanding the scope of the specialists’ activities helped firms attract and retain people with skills that were increasing important to effective auditing. Audit firms’ management consulting practices have expended far beyond the skills required for audit support and the traditional areas related to financial planning and controls. Independence questions can arise when these services are marketed to audit clients. However, it is obvious that major accounting firms keep bearing legal risks by providing non-audit services to audit clients. Even ethical standard regarding to provision of non-audit services has been revised; firms could argue that advanced technology and improved education enabled accounting firms to provide many non-audit services to their current client. Conclusion and Recommendations Independence, both historically and philosophically, is the foundation of accounting profession and upon its maintenance depending on the profession’s strength and its stature. From my viewpoint, it is undeniable that Ethical standards put efforts on monitoring auditor independence; but standing at the point of running the business, accounting firms have woven an increasingly complex web of business and financial relationships with their audit clients. The most common case of independence impairment occurs because an auditor becomes so close to the client as to be unable to function objectively. The actual cause of the independence problems, however, generally was not wanton disregard rules. Instead, internal control problems may have caused many of the breach where the weak internal control system is unable to trace employees’ investments. Despite of regulations, area needs to be addressed to improve the auditor independence is the audit firms’ internal control systems, of which all relationships between each auditor and audit clients should be reviewed from time to time. The nature of the non-audit services providing to audit clients maybe different in different era. It appears that there is more mobility of employees and an increase in dual-career families. In the foreseeable future, keeping prohibition on non-audit services would help medium-sized accounting firms secure additional non-audit work with major clients. On the other hand, the increasingly competitive auditing market and the complexity of international business practices may cause some auditors to reduce their focus on objective and neutral interpretation of accounting standards in favor of becoming a trusted advisor for clients. MMUBS Reference Book Graham W. Cosserat and Neil Rodda (2009) Modern Auditing, 3rd ed. , John Wiley & Sons, Ltd Diane Walters and John Dunn (2001) Student‘s Manual of Auditing: The Guide to UK Auditing Practice, 6th ed. , Thomson Learning M. Shere and S. Turley (1991) Current Issues in Auditing, 2nd ed. , Paul Chapman Publishing Ltd Newspaper Article – Internet Copy Editor (2009) ‘Auditor independence important – CMDA’ The Miadhu News. [Online] 4th November. [Accessed on 4th November 2009] http://www. miadhu. com/2009/11/local-news/auditor-independence-important-cmda/ Journal Article – Internet Copy Franklin Strier (2006) ‘Proposals to Improve the Image of the Public Accounting Profession’ CPA Journal, March 2006 Issue http://www. ysscpa. org/cpajournal/2006/306/essentials/p67. htm C. Richard Baker (2005) ‘The Varying Concept of Auditor Independence: Shifting with the Prevailing Environment’ CPA Journal, August 2005 Issue http://www. nysscpa. org/cpajournal/2005/805/infocus/p22. htm Robert H. Colson (2004) ‘CPA Independenc e, Present and Future’ CPA Journal, April 2004 Issue http://www. nysscpa. org/cpajournal/2004/404/essentials/p80. htm Carolyn L. Lousteau and Mark E. Reid (2003) ‘Internal Control Systems for Auditor Independence’ CPA Journal, January 2003 Issue http://www. nysscpa. rg/cpajournal/2003/0103/features/f013603. htm Deborah L. Lindberg and Frank D. Beck (2004) ‘Before and After Enron: CPA’s Views on Auditor Independence’ CPA Journal, November 2004 Issue http://www. nysscpa. org/cpajournal/2004/1104/essentials/p36. htm Mario Christodoulou (2009) ‘Debate rages on over KPMG’s cut-price Rentokil audit deal’ Accountancy Age, 20 August 2009 http://www. accountacyage. com/accountancyage/news/2248103/debate-rages-kpmg-cut-price Internet Source – Organization NASD Notice to Members 02-19. (2002) Auditor Independence: SEC Review of Auditor Independence Rule. Online] [Accessed on March 2002] http://www. finra. org/web/groups/industr y/@ip/@reg/@notice/documents/notices/p003715. pdf Investor Protection (2003) Strengthening the Commission’s Requirements Regarding Auditor Independence. [Online] [Accessed on 20th January 2003] http://www. consumerfed. org/pdfs/011303auditor. pdf Public Oversight Board (2002) Report and Recommendations: Chapter 5: Auditor Independence [Online] [Accessed on March 2002] http://www. pobauditpanel. org/downloads/chapter5. pdf APB (2009) Consultation Paper on audit firms providing non-audit services to

“Of mice and men is a novel that presents both the barbarity and the beauty of human nature” Essay

I agree with this because Steinbeck shows barbarity in the characters. One example of this is when Lennie kills Curley’s wife by accident. I know this because it says â€Å"he quickly becomes excited and holds on too tight, frightening her†¦ Lennie panics and clamps his strong hands over her mouth to silence her† This is effective because Lennie doesn’t realise that he’s killed Curley’s wife by stroking her hair but it shows that his actions were cruel and his chances of his American dream has been ruined. The words â€Å"holds on too tight† shows that Lennie had got over excited while touching/stroking one of his favourite things and he doesn’t realise that he’s held on tight and can’t restrain himself from letting go of her hair. The word â€Å"panics† shows that Lennie didn’t know what to do as soon as he heard her screaming so he couldn’t help but keep holding on to her. We can tell that Lennie doesn’t choose to be barbaric towards people but due to his simple mind he just can’t help it. Another way we know Lennie is barbaric is because of his animalistic side, Steinbeck uses the deaths of the small animals to show that despite loving to stroke nice things, he ends up killing them. Steinbeck also shows the beauty of human nature in the Novel. Examples of this is when Lennie constantly gets compared to animals with his actions. I know this because it says â€Å"He walked heavily, dragging his feet a little, way a bear drags his paws. His arms did not swing at his sides, but hung loosely.† This is effective because Lennie is being compared to an animal, a bear. A massive, sometimes violent creature. The word ‘hung loosely’ shows that he was simple minded in everything he did so he didn’t really think about the things he did. Another word ‘the way a bear drags his paws’ shows that he was compared to a bear because of his strength and movement. Another quote would be â€Å"His huge companion dropped his blankets and flung himself down and drank from the surface of the green pool; drank with long gulps, snorting into the water like a horse. The small man stepped nervously beside him† Lennie being compared to an animal b ut this time, a horse who has to be kept from drinking too much water. It at least shows that he has some responsibility to control the natural world. Another way Steinbeck shows barbarity is with the character Crooks. He gives Crooks’ character a hatred towards the men in the ranch. I know this because it says â€Å"Crooks said sharply, â€Å"You got no right to come in my room. This here’s my room. Nobody got any right in here but me† This is effective because it shows that Crooks didn’t like the other men because of the way they treated him so he has to be barbaric to them. The word ‘sharply’ shows that Crooks actually meant what he said although Lennie was being nice, it could also demonstrate that he wanted to take out his anger to Lennie because he realised Lennie wouldn’t understand what Crooks was actually saying to him. The word ‘nobody got any right in here’ shows that he wanted treat them the exact same way they treated him in the ranch. Crooks is barbaric because he was treated that way so he might aswell treat the others the way they’ve been treating him. In conclusion I think Of mice and men does present the barbarity and beauty of human nature because the characters always had two sides to them whether they were happy or not so it did make the novel very interesting to read.

Should Transgender Rights Be Allowed Compete Sports

Bernadette Hollcraft Kline English March 12, 2016 Transsexuals and Athletics In the world today there is much controversy as to whether transgender people should be allowed to compete in sports because of fairness. Now that people are coming out more often, and as the subject of transsexuals is becoming more common, society is beginning to change ways to go about things daily. But what needs to be taken into account is when there should be a limit to change. In higher level sports, after puberty has been undergone, the realization that a man physically has an advantage over a woman is obvious. Yet all of the sudden, because of the fact that a man becomes a woman, or a woman becomes a man, people are challenging the rules of sports, and argue that transsexuals should still be allowed to compete with the new gender they identify with. However, there are fairness issues with this, and most importantly safety issues with this. In athletics, trans gender women have an advantage over women, and trans gender men have a disad vantage against men; Thus trans gender people should not be permitted to compete in athletics of the same gender they identify with. First, it is clear that the physiologies of a man versus a woman are very different in an abundant amount of ways. There is a reason in junior high the requirement mile times for guys are faster than requirement times for girls, and the requirements for the presidential fitness test that junior high students must undergo inShow MoreRelatedThe World Of Athletics Has Been Built Around A Binary View1634 Words   |  7 Pagesgender. The distinction between genders is obvious: there is women’s sport and there is men’s sport. However, in reality, gender biology is not black and white – there is a multitude of ways to be human. The separation of men’s and women’s sport leads to a large population of athletes getting stuck in the middle. 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