In order to solve four-bar straight-line guidance mechanism synthesis problem for the arbitrarily given straight-line’s"angle requirement"and"point-position requirement",a numerical comparison syn...In order to solve four-bar straight-line guidance mechanism synthesis problem for the arbitrarily given straight-line’s"angle requirement"and"point-position requirement",a numerical comparison synthesis method for single and double straight-line guidance mechanism is presented,which is convenient to realize by computer program.The basic idea of this method is:to select a four-bar linkage whose relative bar length of crank is 1 as a basic four-bar linkage.Then the other three relative bars’length is changed,and a lot of basic four-bar linkage can be obtained.There are many single and double ball-points of each basic four-bar linkage.With the motion of a basic four-bar linkage,there is straight-line segment of each Ball-point’s path.The data of these basic four-bar linkages is saved to a database.When designing a four-bar straight-line guidance mechanism,the design data is compared with the data in database and a satisfactory four-bar linkage can be obtained.The method effectively solves the straight-line guidance mechanism synthesis problem.展开更多
Compliant translational joints （CTJs） have been extensively used in precision engineering and microelectromechanical systems （MEMS）. There is an increasing need for designing higher-performance CTJs. This paper de...Compliant translational joints （CTJs） have been extensively used in precision engineering and microelectromechanical systems （MEMS）. There is an increasing need for designing higher-performance CTJs. This paper deals with the conceptual design of CTJs via three approaches： parallelogram based method, straight- line motion mechanism based method and combination based method. Typical emerging CTJ designs are reviewed by explaining their design principles and qualitatively analyzing their characteristics. New CTJs are proposed using three approaches, including an asymmetric double parallelogram mechanism with slaving mechanism, several compact and symmetric double parallelogram mechanisms with slaving mechanisms and a general CTJ using the center drift compensation and a CTJ using Roberts linkage and several combination designs. This paper provides an overview of the current advances/progresses of CTJ designs and lays the foundation for further optimization, quantitative analysis and characteristic comparisons.展开更多
The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is ...The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is to determine the length of time within which the depreciation method is used, reasons in using the method, the rate of depreciation used by the companies, and the effects of the depreciation expense on their operating expenses. It also determines if the companies＇ decisions to use the straight-line method are influenced by the factors mentioned by Reynolds （196 I）----expected amount of services over the life of assets, the amount and timing of operating costs, the decline in the physical efficiency of the assets, and the rate of return--and if they considered capital investments and tax reduction in using this method. The study shows that companies and educational institutions use the straight-line method of computing depreciation expenses, because it is easy to use in computing the depreciation expenses, in comparing with previous years＇ computations, and in keeping track of the expenses. It is also convenient for tax administration and financial reporting. The rate of depreciation used varies, because the companies and educational institutions use their past experiences in determining the life of fixed assets. The percentage of depreciation to the operating expenses also varies. The companies and educational institutions adhered to the factors mentioned by Reynolds （1961） in choosing the straight-line method of depreciation. The companies did not consider reduction of tax in using the straight-line method.展开更多
文摘In order to solve four-bar straight-line guidance mechanism synthesis problem for the arbitrarily given straight-line’s"angle requirement"and"point-position requirement",a numerical comparison synthesis method for single and double straight-line guidance mechanism is presented,which is convenient to realize by computer program.The basic idea of this method is:to select a four-bar linkage whose relative bar length of crank is 1 as a basic four-bar linkage.Then the other three relative bars’length is changed,and a lot of basic four-bar linkage can be obtained.There are many single and double ball-points of each basic four-bar linkage.With the motion of a basic four-bar linkage,there is straight-line segment of each Ball-point’s path.The data of these basic four-bar linkages is saved to a database.When designing a four-bar straight-line guidance mechanism,the design data is compared with the data in database and a satisfactory four-bar linkage can be obtained.The method effectively solves the straight-line guidance mechanism synthesis problem.
文摘Compliant translational joints （CTJs） have been extensively used in precision engineering and microelectromechanical systems （MEMS）. There is an increasing need for designing higher-performance CTJs. This paper deals with the conceptual design of CTJs via three approaches： parallelogram based method, straight- line motion mechanism based method and combination based method. Typical emerging CTJ designs are reviewed by explaining their design principles and qualitatively analyzing their characteristics. New CTJs are proposed using three approaches, including an asymmetric double parallelogram mechanism with slaving mechanism, several compact and symmetric double parallelogram mechanisms with slaving mechanisms and a general CTJ using the center drift compensation and a CTJ using Roberts linkage and several combination designs. This paper provides an overview of the current advances/progresses of CTJ designs and lays the foundation for further optimization, quantitative analysis and characteristic comparisons.
文摘The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is to determine the length of time within which the depreciation method is used, reasons in using the method, the rate of depreciation used by the companies, and the effects of the depreciation expense on their operating expenses. It also determines if the companies＇ decisions to use the straight-line method are influenced by the factors mentioned by Reynolds （196 I）----expected amount of services over the life of assets, the amount and timing of operating costs, the decline in the physical efficiency of the assets, and the rate of return--and if they considered capital investments and tax reduction in using this method. The study shows that companies and educational institutions use the straight-line method of computing depreciation expenses, because it is easy to use in computing the depreciation expenses, in comparing with previous years＇ computations, and in keeping track of the expenses. It is also convenient for tax administration and financial reporting. The rate of depreciation used varies, because the companies and educational institutions use their past experiences in determining the life of fixed assets. The percentage of depreciation to the operating expenses also varies. The companies and educational institutions adhered to the factors mentioned by Reynolds （1961） in choosing the straight-line method of depreciation. The companies did not consider reduction of tax in using the straight-line method.
