Search results

To summarize and explain the US Securities and Exchange Commission’s (Commission) recent report of investigation cautioning public companies to consider cyber-related threats when designing and implementing internal accounting controls.

Explains that the Commission’s report arose out of a Commission enforcement investigation into the internal accounting controls of nine unidentified public companies that were victims of email scams, explains that the Commission issued the report to emphasize that cybersecurity remains a high priority for the Commission and the report should serve as a reminder that all public companies need to consider cyber-related threats when devising and maintaining internal accounting controls and provides practical considerations for public companies to consider in light of the Commission’s report.

Public companies should assume that the Commission is actively monitoring all areas related to cybersecurity, including corporate disclosures of cyber-related incidents and also whether companies have established policies, procedures, and internal controls in place to ensure cyber-related incidents are prevented. Given that assumption, public companies should take prompt steps to assess and, if appropriate, improve internal accounting controls, disclosure controls, and cyber-related policies and procedures to address the risk of cyber-related incidents.

Practical guidance from experienced securities lawyers.

The purpose of this paper is to present a new method for automated post machining process planning for a hybrid manufacturing process. The manufacturing process is expected to generate complex functional parts by taking advantage of free form surface creation from additive manufacturing and high-quality surface finishing from CNC milling.

The hybrid process starts with additive manufacturing to generate a near net shape part with pre-defined machining allowances on surfaces requiring high quality surface or tight tolerances, along with integrated fixture geometry. The next step is to conduct automated machining process planning to determine critical parameters such as setup angle, tool selection, depth, tool containment, and consequently, the NC code to machine the part.

This method is shown to be a feasible solution for rapidly creating functional parts. The tests have been conducted to validate the method developed in this paper.

This paper introduces a new automated post machining process planning method for integrating additive manufacturing with a rapid milling process.

This paper aims to present a friction stir molding (FSM) method for the rapid manufacturing of metal tooling. The method uses additive and subtractive techniques to sequentially friction stir bond and then mill slabs of metal. Mold tooling is grown in a bottom-up fashion, overcoming machining accessibility problems typically associated with deep cavity tooling.

To test the feasibility of FSM in building functional molds, a layer addition procedure that combines friction stir spot welding (FSSW) with an initial glue application and clamping for slabs of AA6061-T651 was investigated. Additionally, FSSW parameters and the mechanical behavior of test mold materials, including shear strength and hardness, were studied. Further, scanning electron microscopy (SEM)/elemental map analysis (EDS) of the spot weld zones was carried out to understand the effect of FSSW on the glue materials and to study potential mixing of glue with the plate materials in the welded zone.

The results indicate that FSM provides good layer stacking without gaps when slabs are pre-processed through sand blasting, moistening, uniform clamping and FSSW using a tapered pin tool. The tensile shear strength results revealed that the welded spots were able to withstand cutting forces during machining stages; however, FSSW was found to cause hardness reduction among spot zones because of over-aging. The SEM/EDS results showed that glue was not mixed with slab materials in spot zones. The proposed process was able to build a test tooling sample successfully using AA6061-T651 plates welded and machined on a three-axis computer numerical control (CNC) mill.

The proposed FSM process is a new process presented by the authors, developed for the rapid manufacturing of metal tooling. The method uses additive and subtractive techniques to sequentially friction stir bond and then mill slabs of metal. The use of FSSW process for materials addition is an original contribution that enables automatic process planning for this new process.

This study presents a method for fabricating multi-material objects using a hybrid additive and subtractive approach. By hybridizing the material composition in addition to the fabrication process, functional requirements can be met more effectively than through homogenous material parts produced using a single manufacturing process. Development of multi-material objects consisting of dissimilar materials that have been hampered by a lack of a structural interface compatible with in-envelope hybrid additive and subtractive manufacturing.

This research presents a novel method for producing multi-material components through in-envelope hybrid additive and subtractive manufacturing. This study attempts to address the absence of a metal-polymer interface by integrating polymer additive manufacturing into a five-axis mill. The ability of the polymer additive system to reproduce overhang geometries is assessed with different levels of cooling. The relationship between structural performance, cooling and material flow rate is evaluated for the deposited carbon fiber reinforced acrylonitrile butadiene styrene.

A mechanically interlocking root structure is developed to form an interface between a machined aluminum region and a polymer region of an object. The tensile strength of the metal-polymer object is measured and found to be on the same order of magnitude as the bulk three-dimensional printed polymer.

By targeting the material properties to the local functional requirements within a part and taking advantage of both additive and subtractive manufacturing processes, this study will enable broader design options and optimization of performance metrics.

This study aims to introduce a new method for locating candidate substrates in part models and evaluating their feasibility.

Slices of an STL model along candidate directions are evaluated for the fitting of regular cylindrical and rectangular stock. Next, the part model is skeletonized and tested for collision assuming deposition growth of features from the candidate substrate.

The method is successfully able to find feasible substrates and conduct collision simulation for a variety of part models.

The algorithm is limited to cylindrical and rectangular substrates and only considers collision between the substrate and the deposition head.

This method represents a new approach to solving a portion of the hybrid manufacturing process planning problem.

This paper investigates whether changes in autonomy and embeddedness in host locations by foreign owned subsidiaries are associated with improvements in performance by subsidiaries. The results provide evidence that increasing operational decision‐making autonomy is associated with enhanced performance as measured by both subjective and more objective measures of performance. The results on the importance of increasing strategic decision‐making autonomy and embeddedness are less clear, with improved performance being detected in some cases, but only for the subjective measure of performance.

The purpose of this paper is to present a new method for representing heterogeneous materials using nested STL shells, based, in particular, on the density distributions of human bones.

Nested STL shells, called Matryoshka models, are described, based on their namesake Russian nesting dolls. In this approach, polygonal models, such as STL shells, are “stacked” inside one another to represent different material regions. The Matryoshka model addresses the challenge of representing different densities and different types of bone when reverse engineering from medical images. The Matryoshka model is generated via an iterative process of thresholding the Hounsfield Unit (HU) data using computed tomography (CT), thereby delineating regions of progressively increasing bone density. These nested shells can represent regions starting with the medullary (bone marrow) canal, up through and including the outer surface of the bone.

The Matryoshka approach introduced can be used to generate accurate models of heterogeneous materials in an automated fashion, avoiding the challenge of hand-creating an assembly model for input to multi-material additive or subtractive manufacturing.

This paper presents a new method for describing heterogeneous materials: in this case, the density distribution in a human bone. The authors show how the Matryoshka model can be used to plan harvesting locations for creating custom rapid allograft bone implants from donor bone. An implementation of a proposed harvesting method is demonstrated, followed by a case study using subtractive rapid prototyping to harvest a bone implant from a human tibia surrogate.

The purpose of this paper is to present a methodology for the automated design of a fixturing system for a rapid machining process.

The method proposed is the use of sacrificial fixturing, similar to the support structures in existing rapid prototyping (RP) processes. During the machining process, sacrificial supports emerge incrementally and, at the end of the process, are the only entities connecting the part to the remaining stock material.

The support design methods have been shown to be extremely flexible in securing a variety of complex parts with relatively tight part tolerances using a rapid machining process.

The automated design of support structures is currently relegated to use in a CNC rapid prototyping process that uses a fourth axis for rotary setups.

The methods used here make rapid machining feasible, as it solves the daunting problem of automated fixturing.

The paper proposes an innovative solution for an automatic fixturing system in subtractive RP.

Subtractive rapid prototyping (SRP) uses layer‐based removal from a plurality of orientations in order to create geometry in a highly automated manner. However, unlike additive means, the method can be inefficient due to redundant cutting operations on previously machined regions. The purpose of this paper is to present process planning methods for SRP, specifically dealing with stock material management in multiple setup operations.

Analysis of remaining stock material was performed by considering slices of respective stereolithography (STL) models. Further, an initial approximation was made of accessibility to enable iterative visibility analysis. The combination of these approaches led to efficient and fast algorithms. After analysis, the slices could be converted back to useful STL models through polyhedral reconstruction.

This method of approximation yields results similar to exact geometry. Using remaining stock data from this approach leads to a significant reduction in tool path length and processing time in SRP.

This paper presents novel methods of geometric representation and inaccessible volume calculation for four‐axis layer‐based machining and shows a successful implementation in an SRP system.

The purpose of this paper is to present an algorithm for an additive/subtractive rapid pattern manufacturing (RPM) process where thick slabs of material are sequentially stacked and then cut to 3D shapes. Unlike traditional rapid prototyping processes where layer thickness is typically uniform, this process is able to vary the layer thickness in order to most effectively generate feature shapes.

This paper discusses the factors affecting layer thickness decisions and then presents an algorithm to determine layer thicknesses for a given part model. The system is designed to import a computer‐aided design file and use the algorithm to automatically generate the set of layers based on the slab height, material and bonding properties and the process parameters used in the system.

The layer thickness algorithm is implemented and tested using an additive/subtractive manufacturing system developed in the laboratory. The algorithm has proved effective in determining appropriate layer heights for thick slab machining, taking into account a variety of geometries. Several sand casting patterns have been successfully created using the proposed system, which could significantly improve traditional sand casting pattern manufacturing.

The proposed RPM process is a new process presented by the authors, developed for rapid sand castings. The layer thickness algorithm is an original contribution that enables automatic process planning for this new process.