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Article
Publication date: 5 January 2015

J. Jacob, J.A. Colin, H. Montemayor, D. Sepac, H.D. Trinh, S.F. Voorderhake, P. Zidkova, J.J.H. Paulides, A. Borisaljevic and E.A. Lomonova

The purpose of this paper is to demonstrate that using advanced powertrain technologies can help outperform the state of the art in F1 and LeMans motor racing. By a careful choice…

540

Abstract

Purpose

The purpose of this paper is to demonstrate that using advanced powertrain technologies can help outperform the state of the art in F1 and LeMans motor racing. By a careful choice and sizing of powertrain components coupled with an optimal energy management strategy, the conflicting requirements of high-performance and high-energy savings can be achieved.

Design/methodology/approach

Five main steps were performed. First, definition of requirements: basic performance requirements were defined based on research on the capabilities of Formula 1 race cars. Second, drive cycle generation: a drive cycle was created using these performance requirements as well as other necessary inputs such as the track layout of Circuit de la Sarthe, the drag coefficient, the tire specifications, and the mass of the vehicle. Third, selection of technology: the drive cycle was used to model the power requirements from the powertrain components of the series-hybrid topology. Fourth, lap time sensitivity analysis: the impact of certain design decisions on lap time was determined by the lap time sensitivity analysis. Fifth, modeling and optimization: the design involved building the optimal energy management strategy and comparing the performance of different powertrain component sizings.

Findings

Five different powertrain configurations were presented, and several tradeoffs between lap time and different parameters were discussed. The results showed that the fastest achievable lap time using the proposed configurations was 3 min 9 s. It was concluded that several car and component parameters have to be improved to decrease this lap time to the required 2 min 45 s, which is required to outperform F1 on LeMans.

Originality/value

This research shows the capabilities of advanced hybrid powertrain components and energy management strategies in motorsports, both in terms of performance and energy savings. The important factors affecting the performance of such a hybrid race car have been highlighted.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 34 no. 1
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 13 February 2024

Ionuţ Constantin Cuceu, Decebal Remus Florescu and Viorela Ligia Văidean

This paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A…

181

Abstract

Purpose

This paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A major component of compliance VAT Gap is represented by tax fraud; there exist other causes too, like insolvencies, bankruptcies, optimizations practices and maladministration. The objective of our paper is to revisit the main determinants of the VAT compliance gap for the European Union (EU)-27 member states. Using econometric modeling, our study identifies the relationship between the VAT gap and various determinants of it.

Design/methodology/approach

Our work focuses on the shadow economy, final consumption, VAT revenues, standard VAT rates, differences between the standard and reduced rates, economic prosperity, press freedom, political stability and others, as determinants of European VAT compliance gaps, for the 2005–2020 time interval. The methods include panel data analysis through simple and multiple regression modeling, the combinatorial approach, fixed and random effects.

Findings

Our study validates the direct impact of shadow economy and the indirect impact of VAT revenues, economic prosperity and press freedom, upon VAT compliance gaps. Upon subsampling of EU member states within old and new ones, our results estimate a larger positive impact of shadow economy upon old member states, compared to new ones.

Practical implications

The policy implications include leverage effects of governments acting upon a reduction in shadow economy phenomena and boosts of economic development, political stability and press freedom, in order to attain the contraction of compliance VAT gaps.

Originality/value

Our paper sheds light in a poorly explored scientific area, that of the determinants of VAT gap, especially in relationship with financial and economic crime phenomena.

Details

The Journal of Risk Finance, vol. 25 no. 2
Type: Research Article
ISSN: 1526-5943

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Article
Publication date: 8 December 2010

Radim Čajka and Pavlína Matečková

The authors' work deals with the calculation of the fire resistance of pre-stressed hollow panels. The thermal characteristics of air in the hollows were determined on the basis…

38

Abstract

The authors' work deals with the calculation of the fire resistance of pre-stressed hollow panels. The thermal characteristics of air in the hollows were determined on the basis of testing the fire resistance of two Spiroll panels, thickness 250 mm, with hollows with circle section. The thermal characteristics of the air in the hollows were used to compare the fire resistance of similar pre-stressed panels with different hollows, thickness 200 mm; Echo with hollows with oval section and Elematic with hollows with circle section. Furthermore the fire resistance is analysed in term of the concrete cover; a smaller concrete cover responds to a higher load-bearing capacity for a permanent design situation but decreases the final fire resistance. The calculated fire resistance is compared with the fire resistance determined by testing, if the results are available.

Details

Journal of Structural Fire Engineering, vol. 1 no. 4
Type: Research Article
ISSN: 2040-2317

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Article
Publication date: 6 September 2021

Cecília Olexová, Milan Husťák and František Sudzina

The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.

197

Abstract

Purpose

The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.

Design/methodology/approach

This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation.

Findings

The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud.

Originality/value

This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

Details

Journal of Financial Crime, vol. 29 no. 4
Type: Research Article
ISSN: 1359-0790

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