This thesis, in its theoretical part deals with the process of cutting, abrasion-resistant layers properties and their contribution to increasing of cutting properties. The second part of the thesis is experimental. It aims to determine, compare and subsequently evaluate cutting properties of threading tools using matrix taps with different types of PVD coatings. During implementation of the experiment, constant cutting conditions have been ensured and the only variable was the different types of coating layers. Outcome of the experiment is measurement of cutting torques in relation on time and rate of wear of cutting tools.

This diploma thesis deals with a machining process of the forging of connecting rod in the company SANBORN a.s mainly for reason to propose a more effective method of machining. The first part is focused on the analyse of actual process of production which is realized on several manufacturing machines. On second part are proposed the increases in efficiency of single machining operation and is used the modern multi - fuction machining centre OKUMA MULTUS which will increase the productivity and quality of machined part. In final part is applied for evaluation of machining and secondary production times and is performed the total financial analyse.

The aim of this diploma work was a proposal to make the process of machining of injection mould more efficient. The work described the initial state of machining of a moulding injection part from the technological point of splinter machining, including the description of each production areas, the tool used in the process and the machines. The main part of the diploma work was focused on consideration of a possible way leading to the increase in the efficiency of the production process of machining of an injection mould part that included the transfer of the initial way of machining of a moulding injection part to CNC lathe Gildemeister CTX beta 500. Furthermore the work described the tool that had been used including the description of proposed control programs for machining of an injection mould part. The essential part of the work was a techno-economical assessment of the proposed variant of solution, which included analysis of the production costs and the time indexes that were achieved during the production.

The goal of this master thesis was increase production efficiency of turning machine TORNOS MultiDECO 20/6, which are unique in the Czech Republic by their contruction. Based on data analyzed has been found few areas, where are possible improve operations to increase production efficiency. For improving production efficiency has been implemented several real devices on the turning machine. The next step has been identified the cause of increase consumption of cutting tool and proposal for reduce of used cutting tool.

The South African electricity mix is highly dependent on subcritical coal-fired power stations. The average thermal efficiency of these power plants is low. Traditional methods to increase the thermal efficiency of the cycle have been widely studied and implemented. However, utilising the waste heat at the condenser, which accounts for the biggest heat loss in the cycle, presents a large potential to increase the thermal efficiency of the cycle. Several methods can be implemented for the recovery and utilisation of low-grade waste heat. This theoretical study focuses on replacing the traditional condenser in a fossil fuel power station with a boiling condenser (BC), which operates in a similar manner to the core of a boiling water reactor at a nuclear power plant (Sharifpur, 2007). The system was theoretically tested at the Komati Power Station, South Africa's oldest power station. The power station presented an average low-grade waste heat source. The BC cycle was theoretically tested with several working fluids and numerous different configurations. Several of the theoretical configurations indicated increased thermal efficiency of the cycle. The BC cycle configurations were also tested in two theoretical scenarios. Thirty configurations and 103 working fluids were tested in these configurations. The configuration that indicated the highest increase in thermal efficiency was the BC cycle with regeneration (three regenerative heat exchangers) from the BC turbine. A 2.4% increase in thermal efficiency was obtained for the mentioned theoretical implementation of this configuration. The working fluid tested in this configuration was ethanol. This configuration also indicated a 7.6 MW generating capacity. The increased thermal efficiency of the power station presents benefits not only in increasing the available capacity on South Africa's strained grid, but also environmental benefits. The mentioned reduction of 7.6 MW in heat released into the atmosphere also indicated a direct environmental benefit. The increase in thermal efficiency could also reduce CO2 emissions released annually in tons per MW by 5.74%. The high-level economic analysis conducted, based on the theoretically implemented BC cycle with the highest increase in thermal efficiency, resulted in a possible saving of R46 million per annum. This translated to a saving of R19.2 million per annum for each percentage increase in thermal efficiency brought about by the BC cycle. The theoretical implementation of the BC, with regeneration (three regenerative heat exchangers) from the BC turbine and ethanol as a working fluid, not only indicated an increase in thermal efficiency, but also significant economic and environmental benefits. / Dissertation (MEng)--University of Pretoria, 2016. / Mechanical and Aeronautical Engineering / MEng / Unrestricted

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / This paper illustrates how the Bieniawski rock mass rating geomechanics classification, within the support system used by medium-scale mining companies, allows for the development of a new anchor rock bolt selection method aimed at improving horizontal access stability in underground mines. However, this case study only seeks to select the most efficient anchor rock bolt for any given horizontal access. A proper support selection method is very important for mining companies because this decision will safeguard both miners and mining infrastructure. This selection process will ultimately prevent fatal accidents, which is critical for mining companies today, especially considering the constant operation standstills reported in Peru.

Hoy en día, el desarrollo tecnológico, permite tener más actividades de servicios realizados por personas naturales, las cuales son gravables con el Impuesto a la Renta e Impuesto General a las Ventas y por ende se requerirá un mayor control por parte de la Administración Tributaria. En estos tiempos de millennials uno de los tantos ingresos que se generan utilizando la tecnología, provienen de los Youtubers, quienes por su falta de conocimiento de sus obligaciones tributarias y/o falta conciencia tributaria, incide en que incumplan con el pago de sus impuestos. Dichas omisiones ocasionan una pérdida de importantes ingresos fiscales al Estado Peruano, asimismo, podrían originar pérdidas económicas a los potenciales contribuyentes, Youtubers, por el pago de intereses y multas, en caso de que afronten una fiscalización por parte de la Autoridad Tributaria. Los Youtubers, producto de los ingresos que perciben, es posible que adquieran bienes muebles e inmuebles inscritos en los Registros Públicos; tengan importantes cantidades de dinero depositados en sus cuentas bancarias, las cuales se conocerán a mediante el Impuesto a las Transacciones Financieras (ITF); dicha información reflejará un incremento patrimonial personal, el cual se calificaría como injustificado, en el caso que, estos “contribuyentes” incumplan con el pago de sus obligaciones tributarias. El presente estudio tuvo como objetivo determinar la relación del Incremento Patrimonial No Justificado y la Fiscalización Tributaria a los Youtubers peruanos con más de 100,000 suscriptores, Lima 2018. La metodología empleada fue mediante un enfoque mixto, de alcance descriptivo, relacional y explicativo, con un diseño no experimental, La muestra estuvo conformada para la parte cualitativa de 1 youtuber y 3 expertos y para la cuantitativa de 23 profesionales entre contadores, tributaristas y auditores, para lo cual se emplearon los instrumentos Entrevistas semiestructurada y los cuestionarios con alternativas dicotómicas. Los resultados de la contrastación de hipótesis al tener un nivel de significancia 0,000 menor a 0,05, se acepta la Hipótesis Alternativa, mediante la cual, el Incremento Patrimonial No Justificado se relaciona con la Fiscalización Tributaria. / At present, technological development allows for a more demanding demand and greater control over tax control. Thus, one of the problems that most afflicts individuals and businesses is the payment of taxes, which can have a significant economic and financial impact on the company, in this sense the current tax scenario is unstable, due to the rapid and constant changes that are introduced in the Tax Rules and in the criteria applied by the Superintendence of Tax Administration - SUNAT, the Tax Court and other bodies related to the matter; Consequently, the taxpayers subject to these taxes in which we find the Youtubers are obliged to obtain a greater amount of resources and tools that will allow them to face this situation. The purpose of this study is to determine the relationship of the unjustified capital increase and the tax control of Peruvian Youtubers with more than 100,000 subscribers, Lima 2018. The methodology used was through a mixed approach, descriptive, relational and explanatory, with a Non-experimental design. The sample was made up for the qualitative part one youtuber and of 3 experts and for the quantitative of 23 professionals among accountants, taxpayers and auditors, for which the semi-structured Interview instruments and the questionnaires with dichotomous alternatives were used. The results of the hypothesis test when having a level of significance of less than 0.05, the Alternative Hypothesis is accepted, whereby the unjustified capital increase is related to the tax control. / Tesis

Significant heart and liver increase in hatching and neonates has been found evident in multiple different species such as the emu, Peking Duck, and pigs. The relative mechanism behind heart growth could be tied to closing of the ductus arteriosus, however there is still a debate whether it’s significant impact in avian species. Liver and heart mass were measured at four different transition stages before and after hatching on Red junglefowls (Gallus gallus). Heart mass was found to vary between 83-170mg, with the lowest values most often found in pre pipped chickens while higher values found more often in hatchlings. The relative heart mass was found to be significant (P<0,05) across all groups except between internally pipped and externally pipped chickens. Therefore, the results can conclude that an increase in relative heart mass was found to be directly tied to age. Liver mass was found to be significant (P<0,05) but changes in mass was found to occur only between EP and hatchling stage. Further analysis on absolute heart and liver mass showed in both cases hatchlings having a higher mean mass compared to the other three stages. Both absolute liver and heart mass was found to be statistically significant (P<0,05) which indicates there are no major differences between analysis on relative or absolute mass. These findings suggest that red junglefowls follow the same growth pattern found in other precocial birds such as emu or Peking duck.

Philosophiae Doctor - PhD / This thesis aimed at contributing knowledge on how the widespread changes in land use/cover resulting from increasing human population and their associated activities, are influencing hydrological responses in a sub-humid catchment. The study therefore hypothesised that reduced forest cover over time in favour of agricultural activities is altering hydrological processes of the catchment which is affecting the flow characteristics in a sub-humid catchment. The sub-humid catchment selected to investigate these issues is the Nyangores River Catchment in Kenya.

Medically prescribed physical activity (PaP) is a relatively unknown term, howeverit is nothing new. Being used as an alternative to traditional treatment it aimsto reduce the use of chemical medication where possible. This method has provensuccessful on diseases such as high blood pressure, heart attacks, diabetes, depressionetc. Issues with this treatment stems from the fact that as it is today, it is moreinconvenient and harder to follow up with than the alternatives.In this study we have examined an alternative method to treat people with PaP bydeveloping an AI coach for a PaP-focused smartphone application which’s goal it is tomotivate the patients to fulfill their PaP-schedule. We perform both an experimentwith the usage of the developed AI, as well as a literature study in order to evaluatethe efficiency of an AI coach in comparison with today’s method of real life meetingsand little to no contact between patients and prescribers. With this paper we showthat having an AI-made coaching messages can increase the motivation of the usersof a PaP-focused application.