M.K. Banerjee, Inder Singh, P.S. Nag and K.P. Mukherjee
Introduction Plastic deformation of steel causes crystalline imperfections such as increased dislocation density, vacancies, cracks and microvoids which, in turn, influence…
Abstract
Introduction Plastic deformation of steel causes crystalline imperfections such as increased dislocation density, vacancies, cracks and microvoids which, in turn, influence dissolution and transport of hydrogen in traps. The increased dislocation density and dislocation pile‐ups against cementile lamella or non‐metallic inclusions lead to microcrack formation. The dislocation pile‐ups are mobile under stress. Transport of hydrogen by dislocation under stress can be expected but the temperature should be neither so high as to force the hydrogen to leave the dislocation sites nor so low that the hydrogen cannot diffuse into the dislocation sites.
Ameet Kumar Banerjee, Md Akhtaruzzaman and Soumen Chatterjee
Our study investigates the influence of peer performance on the earnings management decisions within publicly traded Indian companies. There is mixed evidence in the literature…
Abstract
Purpose
Our study investigates the influence of peer performance on the earnings management decisions within publicly traded Indian companies. There is mixed evidence in the literature, with the impact of peer performance on earnings management in emerging markets being notably underexplored. Additionally, the study explores whether robust corporate governance mechanisms can mitigate earnings management practices. Our study offers policy insights into these areas.
Design/methodology/approach
Our study used a longitudinal panel dataset from 2011 to 2020, utilising idiosyncratic returns of peer firms as an external measure of peer performance. This approach is further enhanced by the usage of alternative discretionary accrual metrics, which could be a robust measure for both market leaders and followers.
Findings
Our study employs two distinct methods, accrual and real earnings management, to assess earnings management. The findings indicate that peer performance triggers earnings management within peer groups, showcasing managerial opportunism in financial reporting to align with peer achievements. Furthermore, the evidence suggests that robust corporate governance effectively curtails earnings management, especially in industries where peer influence is significant.
Practical implications
Our study offers valuable insights for regulators, highlighting that enhancing the institutional framework with stringent corporate governance mechanisms can effectively reduce earnings management in companies within emerging markets.
Originality/value
The paper is a novel attempt in emerging markets to show that managers engage in opportunistic reporting to align with the performance of their peers and that governance strategies effectively mitigate these practices in such markets.
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Ameet Kumar Banerjee, Soumen Chatterjee and Avijan Dutta
This study examines a link between firms' product market power, industry concentration, the degree of earnings management and the role of governance in curbing earnings management.
Abstract
Purpose
This study examines a link between firms' product market power, industry concentration, the degree of earnings management and the role of governance in curbing earnings management.
Design/methodology/approach
The author uses different panel techniques of feasible generalized least squares (FGLS) and system generalized method of moments (GMM) to show robust study findings.
Findings
The study results reveal that firms lacking product market pricing power engage in earnings management, adding a new dimension to the existing literature. These findings mirror even at the industry level, where the authors document immense competitiveness led to earnings manipulation and stringent corporate governance mechanism has the potency to curb earnings management.
Practical implications
The paper has valuable insights and practical implications for policymakers and market participants. The results indicate robust institutional oversight mechanisms can deter earnings management in a concentrated market.
Originality/value
To the best of the authors’ knowledge, this is among the first paper from India, a growing emerging economy, to look at the various aspects of market characteristics, earnings management and the role of corporate governance.
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D.D.N. Singh and M.K. Banerjee
Like aqueous corrosion of metals, atmospheric corrosion of metallic articles has also been a matter of great anxiety due to the individual and joint action of oxygen, humidity and…
Abstract
Like aqueous corrosion of metals, atmospheric corrosion of metallic articles has also been a matter of great anxiety due to the individual and joint action of oxygen, humidity and various types of pollution gases and ions in the atmospheres. As there is no limit of oxygen availability in the open atmosphere, this type of corrosion of metals is mainly controlled by humidity. In industrial mines and marine environments, however, metal attack is controlled by aggressive gases, ions and chloride ions respectively.
Jyoti Lata Pandey and M.K. Banerjee
The development of high‐temperature, oxidation‐resistant coatings needs to be thoroughly studied owing to the metal loss incurred from short‐ or long‐term exposure to high…
Abstract
The development of high‐temperature, oxidation‐resistant coatings needs to be thoroughly studied owing to the metal loss incurred from short‐ or long‐term exposure to high temperatures before final processing. Particularly, short‐term exposure (intermittent heating or soaking or other heat treatment schedules) always produces often unwanted scales, which cause problems in subsequent metal working, loss of metal or further necessary pickling, etc. Studies the performance of some slurry‐based coatings with regard to the protection of metals during short‐term exposure to high temperatures.
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Abhijit Patra, Subhas Ganguly, Partha Protim Chattopadhyay and Shubhabrata Datta
The purpose of this paper is to design and develop precipitation hardened Al-Mg alloy imparting enhanced strength with acceptable ductility through minor addition of Sc and Cr by…
Abstract
Purpose
The purpose of this paper is to design and develop precipitation hardened Al-Mg alloy imparting enhanced strength with acceptable ductility through minor addition of Sc and Cr by using multi-objective genetic algorithm-based searching. In earlier attempts of strengthening aluminum alloys, owing to the formation of Al3Sc and Al7Cr phase, addition of Sc and Cr have yielded attractive precipitation hardening, respectively. Both the Al-Sc and Al-Cr system are quench sensitive due to presence of a sloping solvus in their phase diagrams. It is also known that both the Al3Sc and Al7Cr phases nucleate directly from the supersaturated solid solution without formation of GP-zones or transient phases prior to the formation of the Al3Sc and Al7Cr. Sc also found to have beneficial effect on the corrosion property of such alloys. In view of the above, it is of interest to explore the possibility of enhancing the age hardening effect in Al-Mg alloy by addition of Sc and Cr.
Design/methodology/approach
The paper uses an approach where experimental information of two different alloy systems (namely, Al-Mg-Sc and Al-Cr) has been combined to generate a single database involving the potential features of both the systems with the aim to formulate the suitable artificial neural network (ANN) models for strength and ductility. The models are used as the objective functions for the optimization process. The patterns of the optimized Pareto front are analyzed to recognize the optimal property of the alloy system. The hitherto unexplored Al-Mg-Sc-Cr alloy, designed from the Pareto solutions and suitably modified on the basis of prior knowledge of the system, is then synthesized and characterized.
Findings
The paper has demonstrated the ANN- and genetic algorithm (GA)-based design of a hitherto unexplored alloy by utilizing the existing information concerning the component alloy systems. The paper also established that analyses of the Pareto solutions generated through multi-objective optimization using GA provide an insight of the variation of the parameters at different combination of strength and ductility. It also revealed that the Al-Mg-Sc-Cr alloy has exhibited a two-stage age hardening effect. The first and second stages are due to the precipitation of Al3Sc and Al7Cr phases, respectively.
Research limitations/implications
In the present study the two alloy systems are used in tandem to develop models to describe the properties involving the distinct mechanistic features of phase evolution inherent in both the systems. Though the ANN models having the capability to capture huge non-linearity of a system have been employed to predict the convoluted effects of those characteristics when an alloy containing Mg, Sc and Cr are added simultaneously, but the ANN models predictions can be checked experimentally by the future researchers.
Practical implications
The paper demonstrates the role of scandium and chromium addition on the ageing characteristics of the alloy by analyzing the age hardening behavior of the designed alloy in cast and cold rolled condition clearly.
Originality/value
The approach stated in this paper is a novel one, in the sense that experimental data of two different alloy systems have been clubbed to generate a single database with the aim to formulate the suitable ANN models for strength and ductility.
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A.K. Bhattamishra, G.S. Mishra and M.K. Banerjee
Iron and silicon are the two inherent impurities present in commercial aluminium which impair its corrosion resistance. Influence of silicon/iron ratio present in aluminium alloys…
Abstract
Iron and silicon are the two inherent impurities present in commercial aluminium which impair its corrosion resistance. Influence of silicon/iron ratio present in aluminium alloys containing different amounts of silicon has been studied through electrochemical polarization in some inorganic and organic acids (0.1 N). It has been observed that Si/Fe ratio has potential role on corrosion rates in different acids studied.
Min Tang, J.F. Mao and L.L. Jiang
This paper aims to obtain the optimal wire sizing of buffered global interconnects and to investigate the impact of weight factor on the optimized system performance for various…
Abstract
Purpose
This paper aims to obtain the optimal wire sizing of buffered global interconnects and to investigate the impact of weight factor on the optimized system performance for various technology nodes.
Design/methodology/approach
The width and spacing of interconnects are optimized under two scenarios, and corresponding optimum line width is determined by minimizing the value of power‐delay product which is defined as a figure of merit (FOM). Based on the results, the impact of weight factor on the optimized system performance, such as delay and power dissipation per unit length, is analyzed for various technology nodes.
Findings
The analytical expressions of the optimum width are derived under two scenarios. Better FOMs can be achieved for the S=W scenario, but the wireability of the chip degrades considerably. The optimized delay increases with the increasing of weight factor, while the optimized power dissipation decreases with it. For a given weight factor, smaller latency and less power dissipation can be achieved for the S=W case.
Originality/value
The analytical expressions of the optimum width of interconnects are given, and a comprehensive study of the impact of weight factor on the optimized results under two scenarios is presented.
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K. Das, D.R. Poddar and M.K. Banerjee
The purpose of the paper is to model the relationship between the yield strength of austenitic stainless steel and its chemical composition through the employment of artificial…
Abstract
Purpose
The purpose of the paper is to model the relationship between the yield strength of austenitic stainless steel and its chemical composition through the employment of artificial neural network (ANN). The effect of annealing temperature is also taken into consideration.
Design/methodology/approach
The influence of network parameters, total number of neurons, number of neurons in a hidden layer, number of hidden layers and the interlayer distribution of neurons with a constant total neuron number, on the achievable training error is studied. Different learning rules available in MATLAB are used to assess the learning efficiencies of various networks.
Findings
It is found that increasing neuron number leads to a lowering of achievable training error up to a certain value beyond which training error remains constant. Increasing number of layers at constant total number of neurons causes a rise in the achievable training error. It is noted that if there is a sudden restriction of data flow in an ANN architecture, the achievable training error becomes higher. Interlayer distribution of neurons in ANNs used with different algorithms is found to have significant influence on the predictive performance of the networks.
Originality/value
From the study on metallurgical validation of the output of various ANNs, it appears that mere attainment of a lower training error is not sufficient to achieve better generalization. A convergent network topology is found to be better than a divergent one in respect of effectively describing the input‐output relationship in austenitic stainless steel.
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Pandiyan P., Uma G. and Umapathy M.
The purpose of this paper is to design an out-of-plane micro electro-thermal-compliant actuator based logic gates which work analogously to complementary metal oxide semiconductor…
Abstract
Purpose
The purpose of this paper is to design an out-of-plane micro electro-thermal-compliant actuator based logic gates which work analogously to complementary metal oxide semiconductor (CMOS) based logic gates. The proposed logic gates used a single-bit mechanical micro ETC actuator per logic instead of using 6-14 individual transistors as in CMOS.
Design/methodology/approach
A complete analytical modelling is performed on a single ETC vertical actuator, and a relation between the applied voltage and the out-of-plane deflection is derived. Its coupled electro-thermo-mechanical analysis is carried out using micro electro mechanical system (MEMS) CAD tool CoventorWare to illustrate its performance.
Findings
This paper reports analytical and numerical simulation of basic MEMS ETC actuator-based logic gates. The proposed logic gate operates on 5 V, which suits well with conventional CMOS logic, which in turn reduces the power consumption of the device.
Originality/value
The proposed logic gates uses a single-bit MEMS ETC actuator per logic instead of using more transistors as in CMOS. The unique feature of this proposed logic gates is that the basic mechanical ETC actuator is customized in its structure to function as specific logic gates depending upon the given inputs.