Tungsten carbide-cobalt composite (WC-Co) is widely used for manufacturing of tools, dies, and molds due to its high hardness, high strength, and excellent wear resistance. Applications of WC-Co in tooling require complex shapes to be machined including curved and tapered features. It is generally known that WC-Co is a difficult-to-machine material due to its very high hardness and non-homogeneous microstructure.Present research work is carried out to investigate the effect of workpiece geometry, wire-electrode properties, and wire electric discharge machining (WEDM) parameters on machining of complex profiles (curved profiles in taper mode) in WC-Co and to optimize the process for getting better machining performance. This research work is accomplished in two phases. Separate sets of experiments are conducted for the two phases. Phase-I is aimed at optimizing the dimensional accuracy for machining of concave and convex curved profiles in WC-Co through control of WEDM process parameters. Taguchi L27 orthogonal array is employed for design of experiments.Analysis of variance (ANOVA) and main effects plots are used to identify the significant factors affecting the two response variables namely, radius of concave profile and radius of convex profile. Regression optimization is carried out to determine the settings of WEDM parameters in order to obtain optimal values of response variables. Phase-II is carried out to compare the machining performance of uncoated brass wire and zinc-coated brass wire in terms of taper angle error, cutting speed, and workpiece surface roughness, for cutting of complex profile in WC-Co. The influence of workpiece taper and WEDM parameters on angular error, cutting speed, and workpiece surface roughness is also investigated and optimization is carried out. Taguchi orthogonal array L18 is used for design of experiments. ANOVA, main effects plots, and signal-to-noise (S/N) ratio analysis are used to identify significant factors and their optimal levels in order to get better machining performance. Heat-affected zone of selected workpieces is analyzed with the help of scanning electron microscope (SEM) and recast layer, micro-cracks, and micro-chipping are observed in the closed vicinity of machined profiles. Micro-indentation hardness of selected samples is also measured. Experimental results reveal that zinc-coated brass wire offers higher cutting speed but poor surface finish as compared to uncoated brass wire. At optimal values of process parameters, there is an increase of 31% in cutting speed and a reduction of 31% in workpiece surface roughness for machining using uncoated wire. The corresponding values for zinc-coated wire are 26% and 5%.
اک سی خرگوش تے اک سی گدڑ۔ خرگوش گدڑ دا ماما سی۔ دونواں نے اک اک بیری دا رکھ لایا۔ خرگوش اپنی بیری نوں ویلے سر پانی دیندا، دوجے جانوراں توں راکھی کردا تاں جے اوہ ایس نوں کھا نہ جاون۔ گدڑ اپنی بیری ولوں اوناں ای لاپرواہ سی۔ کدے کدے پانی دیندا۔ اوہ وی گندی نالی دا۔ کجھ دناں دے بعد دوہاں دیاں بیریاں وڈیاں ہو گئیاں۔خرگوش دی بیری نوں مٹھے تے گدڑ دی بیری نوں کوڑے بیر لگدے سن۔ جدوں گدڑ نے بیر کھانے ہوندے تاں اوہ خرگوش کولوں منگ لیندا۔ اسرے بیر کھا کے اوہ ہور بیر منگدا تاں خرگوش آکھدا بس بس، سواد پے جاؤ گا۔
اک دن خرگوش تے گدڑ بازار گئے اور ویکھیا کہ اک دکان تے اوہدا مالک موجود نہیں۔ اوہ دونویں دکان اندر وڑ جاندے نیں۔ خرگوش آپ کھنڈ دی بوری اتے بہہ کے مزے نال کھنڈ کھاندا رہندا اے۔ گدڑ نوں اوہ مر چاں والی بوری اتے بہا دیندا اے۔ گدڑ نوں جدوں مرچاں چڑھ دیا نیں تاں اوہ خرگوش کولوں کھنڈ کھاون نوں منگدا اے۔ خرگوش اوہنوں آکھدا اے کہ چپ کر جا۔ تیری آواز سن کے دکان دار نہ آ جاوے۔ اپنے چرنوں دکان دار آ جاندا اے۔ خرگوش چھیتی نال اوتھوں نس جاندا اے تے گدڑ دکان دار دے قابو آ جاندا اے۔ شام نوں اوہ گدڑ نوں اپنے گھر لیا کے بنھ لیندا اے۔ اوہ گدڑ نوں کھاون نوں سکی روٹیاں تے پین نوں گرم پانی دیندا ٓے۔ ایس پاروں گدڑ بہت ماڑا ہو گیا۔
کجھ دناں بعد اوس نوں کسے دوسرے شہر کم لئی جانا پیندا اے۔ اوہ اپنی گھر والی نوں آکھدا اے کہ گدڑ نوں سکی روٹی دینی اے تے پین لئی گرم پانی۔ اوہدے گھر والی بولی ہوندی...
The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently.
This study investigated research, teaching and learning of entrepreneurship of business school graduates in Khyber Pakhtunkhwa. Further, the study intended to investigate the entrepreneurial skills of business school graduates and inherited entrepreneurs. The targets of this study were; to investigate the role of research practices, faculty satisfaction from business schools’ curriculum and instructional practices in business education; to find out the entrepreneurial skills of business schools’ graduates and inherited entrepreneurs and to measure the relationship of research practices, instructional approaches and entrepreneurial skills of business education. Teaching faculty, business school graduates and inherited entrepreneurs of Khyber Pakhtunkhwa constituted the population of the study. A total 117 faculty members, nine business schools graduates and eight inherited entrepreneurs were included in the sample group. Data were collected from the sample group through three research instruments (questionnaire and two interview protocols). Based on the collected data the major finding of the study were that the respondents were agreed that research practices enhance the entrepreneurial skills of business school students, the faculty members were not satisfied from business schools’ curriculum, the faculty of business education mostly follow traditional instructional approaches, a significant relationship of business schools’ education was found with research practices and with entrepreneurial skills. Similarly, the skills of entrepreneurs who inherited entrepreneurship from their family are networking in market, opportunities identification and resilience which they learned from their successors. Based on the findings of the study recommendations were made for all the stakeholders.